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Results: 132

Can a Principal Auditor Reduce Accountability for an Audit Engagement by Dividing Responsibility With Another Auditor?
2022-06-13
Authors

Bethany Brumley University of Illinois at Urbana-Champaign Keith Czerney University of Missouri-Columbia Jaime J. Schmidt University of Texas at Austin Anne Thompson University of Illinois at Urbana-Champaign

Topics
Audit + Compliance Audit Fees Audit Opinions Corporate + Legal Litigation
Intangible Asset Flight and the Effects of PCAOB Inspection Reports on Accounting Firm M&A Deals
2022-06-07
Authors

Clive S. Lennox University of Southern California

Topics
Audit + Compliance Audit Opinions Financial Restatements
CEO Facial Trustworthiness and Corporate Governance
2022-05-23
Authors

Wenjie Bi, Yujie Wang, Yi Xiang, Feida Zhang

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality
2022-05-19
Authors

Elizabeth N. Cowle, Ryan Decker, Stephen P. Rowe

Topics
Audit + Compliance Audit Fees Audit Opinions Auditor Changes Reports
Stressed About Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes
2022-05-18
Authors

Babak Mammadov, Avishek Bhandari

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)
Are Audit Fees Discounted by Successor Auditors?
2022-04-27
Authors

Nicholas Hallman, Minjae Kim, Jaime J. Schmidt

Topics
Audit + Compliance Audit Fees Audit Opinions Auditor Changes
Dividend Payment and Financial Restatement: US evidence
2022-04-25
Authors

Md. Borhan Uddin Bhuiyan, Fawad Ahmad

Topics
Audit + Compliance Audit Opinions Financial Restatements
To Combine or Not to Combine? Integrated Audit Reporting and Internal Control Material Weakness Opinion
2022-04-15
Authors

Keval Amin, Linda A. Myers, Justin Short

Topics
Audit + Compliance Audit Opinions Internal Controls (ICFR - SOX 404)
The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown
2022-04-06
Authors

Tracy Gu, Yiqi Jiang, Dan A. Simunic

Topics
Accounting + Oversight Audit Opinions PCAOB Reports
Do Over-Conservative Going Concern Audit Opinions Exist? Evidence From the Prediction Model Approach
2022-03-02
Authors

Chun-Chan Yu; Hua-Wei Huang; Ya-Chih Yang; Anxuan Xie

Topics
Audit + Compliance Audit Opinions Going Concerns