2008 December
Abstract
|
The Effects of Using the Internal Audit Function as a Management Training Ground on Internal Audit Quality and External Audit Fees
J. Kenneth Reynolds
David A. Wood
(Brigham Young University - School of Accountancy; Indiana University Bloomington - Kelley School of Business)
|
2008 December
Abstract
|
Industry specialization as a means to soften price competition in the audit market
Wieteke Numan
(Tilburg University – Department of Accountancy)
Marleen Willekens
(Katholieke Universiteit Leuven and CentER Tilburg University)
|
2008 December
Abstract
|
Are Investors Confused by Restatements after Sarbanes-Oxley?
Jeffrey J. Burks
(University of Notre Dame)
|
2008 December
Abstract
|
Internal Control Weaknesses and Client Risk Management
Randal J. Elder
(Syracuse University)
Yan Zhang
(SUNY at Binghamton - School of Management)
Jian Zhou
(SUNY at Binghamton - School of Management)
Nan Zhou
(SUNY at Binghamton - School of Management)
|
2008 December
Abstract
|
Corporate Governance Quality and Internal Control Reporting Under SOX Section 302
Nathaniel M. Stephens
(Utah State University)
|
2008 December
Abstract
|
The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US
Rani Hoitash
(Bentley College - Department of Accountancy)
Udi Hoitash
(Northeastern University)
|
2008 December
Abstract
|
Restating Under the Radar: Determinants of Restatement Disclosure Choices and the Related Market Reactions
Linda A. Myers
(University of Arkansas)
Susan Scholz
(University of Kansas - Accounting and Information Systems Area)
Nathan Y. Sharp
(Texas A&M University - Department of Accounting)
|
2008 November
Abstract
|
Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis
Paul A. Griffin
(University of California, Davis - Graduate School of Management)
Yuan Sun
(University of California, Berkeley - Haas School of Business)
David H. Lont
(University of Otago - Department of Accountancy)
|
2008 November
Abstract
|
Equity Analysts' Reactions to Type of Control Deficiency and Likelihood Threshold in Adverse Control Reports
Stephen Kwaku Asare
(University of Florida - Fisher School of Accounting)
Arnold Wright
(Northeastern University - Accounting Area)
|
2008 November
Abstract
|
IT Control Weakness and Company Financial Health
Manju Ahuja
(University of Louisville - Department of Computer Information Systems)
Randy Kuhn
(University of Louisville)
John M. Mueller
(University of Louisville)
|
2008 November
Abstract
|
An Examination of Mandatory Disclosure Quality: Evidence from FIN 48
Leslie Anne Robinson
(Dartmouth College - Tuck School of Business)
Andrew Schmidt
(Columbia University - Accounting)
|
2008 November
Abstract
|
Auditor Resignation, Audit Firm Client Valuation and Firm Ownership Structure
Samer Khalil
(American University of Beirut - New York Office)
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Gregory M. Trompeter
(Boston College)
|
2008 November
Abstract
|
The Effects of Executive Compensation Contracts and Auditor Effort on Firms' Pro Forma Reporting Decisions
Dirk Black
(Brigham Young University - J. Willard and Alice S. Marriott School of Management)
Ervin L Black Sr
(Brigham Young University - Marriott School of Management)
Theodore E. Christensen
(Brigham Young University - Marriott School of Management)
James F. Waegelein
|
2008 October
Abstract
|
A New Measure of Accounting Quality
Paul Hribar
(University of Iowa - Henry B Tippie College of Business)
Todd D Kravet
(University of Iowa - Henry B Tippie College of Business)
Ryan J Wilson
(University of Iowa - Henry B Tippie College of Business)
|
2008 October
Abstract
|
Testing Reputational Effects in a Natural Experiment: How Did Arthur Andersen Clients Choose Their New Auditor?
Aron Toth
(University of Warwick - Department of Economics)
|
2008 September
Abstract
|
The Effect of Corporate Reputation on Financial Reporting Quality
Ying Cao
(Chinese University of Hong Kong - School of Accountancy)
Linda A. Myers
(University of Arkansas)
Thomas C. Omer
(Texas A&M University - Department of Accounting)
|
2008 September
Abstract
|
Does Female Representation in Audit Committees Affect Audit Fees?
Kim Ittonen
(University of Vaasa - Department of Accounting and Finance)
Johanna Miettinen
(University of Vaasa - Department of Accounting and Finance)
Sami Vähämaa
(University of Vaasa)
|
2008 September
Abstract
|
Muddying the Water: The Impact of Corporate Tax Avoidance on Auditor Remuneration
Michael P Donohoe
(University of Florida - Fisher School of Accounting)
|
2008 August
Abstract
|
Can Accruals Quality Explain Auditors' Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change
Partha Sengupta
(George Mason University - Accounting Program)
Min Shen
(George Mason University)
|
2008 August
Abstract
|
Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis
Anwer S. Ahmed
(Texas A&M University - Mays Business School)
Stephanie J. Rasmussen
(Texas A&M University)
Senyo Y. Tse
(Texas A&M University - Lowry Mays College & Graduate School of Business)
|
2008 August
Abstract
|
Does the Flight of Clients from the Big 4 to Second Tier Auditors Indicate Lower Audit Quality?
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Myung Seok Park
(Virginia Commonwealth University - School of Business)
Jayaraman Vijayakumar
(Virginia Commonwealth University - Department of Accounting)
|
2008 July
Paper
|
An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting
(Steven Kaplan)
(W. P. Carey School of Business, Arizona State University)
(Kurt Pany)
(W. P. Carey School of Business, Arizona State University)
(Janet Samuels)
(School of Management and Leadership, Arizona State University)
(Jian Zhang)
(College of Business, San Jose State University)
|
2008 July
Abstract
|
After a Restatement: Long-Run Market and Investor Response
Laura Frieder
(Purdue University - Krannert School of Management)
Devin M. Shanthikumar
(Harvard Business School)
|
2008 June
Abstract
|
Rating the Ratings: How Good are Commercial Governance Ratings?
Robert Daines
(Stanford Law School)
Ian D. Gow
(Stanford Graduate School of Business)
David F. Larcker
(Stanford University)
|
2008 June
Abstract
|
Internal Control and Management Guidance
Mei Feng
(University of Pittsburgh - Katz Graduate School of Business)
Chan Li
(University of Pittsburgh)
Sarah E. Mcvay
(University of Utah)
|
2008 June
Abstract
|
Corporate Governance and Audit Fees: Evidence of Countervailing Relations
Paul A. Griffin
(University of California, Davis - Graduate School of Management)
David H. Lont
(University of Otago - Department of Accountancy)
Yuan Sun
(University of Otago - Department of Accountancy)
|
2008 May
Abstract
|
The Geography of Auditor Independence and SEC Enforcement
Mark L Defond
(University of Southern California - Leventhal School of Accounting)
Jere R Francis
(University of Missouri at Columbia)
Xuesong Hu
(University of Oregon - Department of Accounting)
|
2008 May
Paper
|
An Empirical Analysis of the Relationship between Audit Committee Multiple Directorships and Financial Reporting Quality
Xiaochuan Zheng
(Drexel University)
|
2008 April
Abstract
|
Auditor Fees Around Dismissals and Resignations: Additional Evidence
Paul A Griffin
(University of California, Davis - Graduate School of Management)
David H Lont
(University of Otago - Department of Accountancy)
|
2008 April
Abstract
|
CFOs and CEOs: Who Has the Most Influence on Earnings Management?
John (Xuefeng) Jiang
(Michigan State University - Department of Accounting & Information Systems)
Kathy R Petroni
(Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management)
Isabel Yanyan Wang
(Michigan State University)
|
2008 April
Abstract
|
Audit Quality and Accrual Reliability: Evidence from the Pre- and Post-Sarbanes-Oxley Periods
Dennis J Chambers
(University of Kentucky - Von Allmen School of Accountancy)
Jeff L Payne
(University of Kentucky - Von Allmen School of Accountancy)
|
2008 February
Abstract
|
Sarbanes-Oxley, Kermit the Frog, and Competition Regarding Audit Quality
Matthew J Barrett
(Notre Dame Law School)
Journal of Business & Technology Law, Vol. 3, pp. 207-219, 2008
|
2008 February
Abstract
|
Conditional Conservatism in Accounting: New Measure and Tests of Determinants
Giorgio Gotti
(University of Massachusetts at Boston - Department of Accounting and Finance)
|
2008 February
Abstract
|
Principles-Based versus Rules-Based Accounting Standars and Extreme Cases of Earnings Management
Richard D Mergenthaler
(University of Washington Business School)
|
2008 January
Abstract
|
Corporate Governance and Audit Fees: Evidence of Countervailing Relations
Paul A Griffin
(University of California, Davis - Graduate School of Management)
David H Lont
(University of Otago - Department of Accountancy)
Yuan Sun
(University of Otago - Department of Accountancy)
|
2008 January
Abstract
|
Have Auditors Become Too Conservative? Evidence from Going Concern Opinions
Linda A Myers
(Texas A&M University - Department of Accounting)
Jaime J Schmidt
(Texas A&M University - Department of Accounting)
Michael S Wilkins
(Texas A&M University - Department of Accounting)
|
2008 January
Abstract
|
Do Restatements Really Increase Substantially after the Sox? How Does the Stock Market React to Them?
Avon Avon
Hung-Chao Yu
(National Chengchi University)
|
2008 January
Paper
|
Auditor-Provided Non-Audit Services and Audit Effectiveness and Efficiency: Evidence from pre- and post-SOX Audit Report Lags
W Robert Knechel
(University of Florida)
Divesh S Sharma
(Florida International University)
|
2008 January
Abstract
|
Determinants of client-initiated and auditor-initiated auditor changes
Thomas G Calderon
(University of Akron)
Emeka Ofobike
(University of Akron)
|
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