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Results: 225

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
CEO Political Ideologies and Auditor-Client Contracting
2022-06-09
Authors

Avishek Bhandari University of Wisconsin Whitewater Joanna Golden University of Memphis - School of Accountancy Maya Thevenot Florida Atlantic University

Topics
Audit + Compliance Audit Fees
Stock Liquidity and Accruals-based Earnings Management: The Three Views
2022-06-09
Authors

Jing Fang Hong Kong Polytechnic University Zhuo (June) Cheng Hong Kong Polytechnic University - School of Accounting and Finance

Topics
Audit + Compliance Audit Fees
Fair Value Hierarchy, Bargaining Power, and Audit Pricing Across Audit Firms’ Client Portfolios
2022-06-07
Authors

Stanley Clark, Brandon Vagner, Terry Ward

Topics
Audit + Compliance Audit Fees
The Real Effects of Disclosure Regulation: Evidence from Mandatory CFO Compensation Disclosure
2022-05-31
Authors

Dichu Bao Deakin University Lixin (Nancy) Su Hong Kong Polytechnic University - School of Accounting and Finance Yong Zhang Hong Kong Polytechnic University

Topics
Audit + Compliance Audit Fees Financial Restatements
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
Labor Costs of Implementing New Accounting Standards
2022-05-15
Authors

Luminita Enache, Zhongwei Huang, Rucsandra Moldovan, Anup Srivastava

Topics
Audit + Compliance Audit Fees Financial Restatements
The Effect of Individual Auditor Quality on Audit Outcomes: Opening the Black Box of Audit Quality
2022-05-11
Authors

Derrald Stice, Han Stice, Roger White

Topics
Audit + Compliance Audit Fees Financial Restatements Going Concerns Internal Controls (ICFR - SOX 404)
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct
2022-05-02
Authors

Rebecca Files, Gerald S. Martin, Yan (Tricia) Sun

Topics
Audit + Compliance Audit Fees Auditor Changes
Stepford Partners: Do Innate Gender-Related Differences Survive Isomorphic Processes?
2022-04-29
Authors

Marcus Doxey, Millie Hutton, Thomas J. Lopez

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)