2010 April
Abstract
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Chief Financial Officers on Their Company’s Board of Directors: An Examination of Financial Reporting Quality and Entrenchment
Jean C. Bedard
(Bentley University - Department of Accountancy)
Rani Hoitash
(Bentley University - Department of Accountancy)
Udi Hoitash
(Northeastern University)
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2010 March
Abstract
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SEC Comment Letters and Financial Statement Restatements
Gao Lei
Janice Lawrence
(University of Nebraska at Lincoln)
David B. Smith
(University of Nebraska-Lincoln)
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2010 March
Abstract
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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)
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2010 March
Abstract
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The Going Concern Opinion: A Time for a Referendum?
Igor Pustylnick
(Swiss Management Center)
Vicki Anderson
John H. Nugent
(Texas Woman's University - School of Management)
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2010 March
Abstract
|
The Role of Internal Audit Function in the Disclosure of Material Weaknesses
Shu Lin
(Craig School of Business California State University)
Mina Pizzinia
(Cox School of Business Southern Methodist University)
Mark Vargus
(School of Management The University of Texas at Dallas)
Indranil Bardhan
(School of Management The University of Texas at Dallas)
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2010 March
Abstract
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Tax Avoidance: Do Industry Experts Make a Difference?
Sean T. McGuire
(Texas A&M University)
Thomas C. Omer
(Texas A&M University)
Dechun Wang
(Texas A&M University )
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2010 March
Abstract
|
The Association Between Audit Committee Industry Expertise and Financial Restatements
Jeffrey R. Cohen
(Boston College - Department of Accounting)
Udi Hoitash
(Northeastern University)
Ganesh Krishnamoorthy
(Northeastern University)
Arnold Wright
(Northeastern University - Accounting Area)
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2010 February
Abstract
|
Performance-Based Incentives for Internal Monitors
Chris Armstrong
(University of Pennsylvania - Accounting Department)
Alan D. Jagolinzer
(Stanford University - Graduate School of Business)
David F. Larcker
(Stanford University - Graduate School of Business)
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2010 February
Abstract
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Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404
Santanu Mitra
(Wayne State University - School of Business Administration)
Mahmud Hossain
(University of Memphis - Fogelman College of Business and Economics)
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2010 February
Abstract
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The Cost of Independence: Evidence from Firms’ Decisions to Dismiss Auditors as Tax-Service Providers
Kirsten A. Cook
(University of Arizona - Department of Accounting)
Thomas C. Omer
(Texas A&M University - Department of Accounting)
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2010 February
Abstract
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The Association between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
Dan S. Dhaliwal
(University of Arizona - Department of Accounting)
Vic Naiker
(University of Auckland - Department of Accounting and Finance)
Farshid Navissi
(Monash University)
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2010 February
Abstract
|
The Association Between Changes in Auditor Provided Tax Services and Corporate Tax Avoidance
Brian Hogan
(Northeastern University - College of Business Administration)
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2010 February
Abstract
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Audit Fees and Auditor Changes After The Sarbanes-Oxley Act of 2002
A. Elaine Eikner
(Professors of Accounting at Texas State University)
Roselyn E. Morris
(Professors of Accounting at Texas State University)
Janet B. Butler
(Assistant Professor of Accounting at Texas State University)
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2010 February
Abstract
|
Audit Market Concentration and Audit Quality
Sanjay Kallapur
(Indian School of Business)
Srinivasan Sankaraguruswamy
(National University of Singapore (NUS) - Department of Finance & Accounting)
Yoonseok Zang
(Singapore Management University)
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2010 January
Abstract
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Non-Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress
Paul Griffin
(University of California, Davis - Graduate School of Management)
David Lont
(University of Otago - Department of Accountancy)
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2010 January
Abstract
|
Do control effectiveness disclosures require internal control audits? A natural experiment with small U.S. public companies
William R. Kinney, Jr.
(University of Texas at Austin)
Marcy L. Shepardson
(University of Texas at Austin )
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2010 January
Abstract
|
An Empirical Analysis of Auditor Independence in the Banking Industry
Kiridaran (Giri) Kanagaretnam
(McMaster University - Michael G. DeGroote School of Business)
Gopal V. Krishnan
(Lehigh University - Department of Accounting)
Gerald J. Lobo
(University of Houston - C.T. Bauer College of Business)
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Company