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Results: 146

Out of Sight, Out of Mind: Does Audit Partner Proximity to Clients Matter?
2017-09-27
Authors

Jere R. Francis (University of Missouri at Columbia) Nargess Golshan (University of Missouri at Columbia) Nicholas Hallman (University of Texas at Austin)

Topics
Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Auditor Benchmarking of Client Disclosures
2017-09-14
Authors

Michael S. Drake (Brigham Young University - Marriott School) Phillip T. Lamoreaux (Arizona State University) Phillip J. Quinn (University of Washington - Foster School of Business) Jacob R. Thornock (Brigham Young University)

Topics
Audit Fees Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Auditors’ Diversified Experience and Audit Characteristics
2017-09-01
Authors

Bill Francis (Lally School of Management Rensselaer Polytechnic Institute) Qiang Wu (Lally School of Management Rensselaer Polytechnic Institute) Ibrahim Siraj (College of Management Long Island University)

Topics
Audit Opinions Financial Restatements
The Influence of Auditor Provided Tax Planning and Tax Compliance Services in the “Tax Transparency Era”
2017-09-01
Authors

James A. Chyz (University of Tennessee) Ronen Gal-Or (Northeastern University) Vic Naiker (Monash University) Divesh Sharma (Kennesaw State University)

Topics
Audit Fees Audit Opinions
Unfair Labor Practice Charges and Audit Fees
2017-09-01
Authors

Bill Francis (Rensselaer Polytechnic Institute Lally School of Management) Iftekhar Hasan (Fordham University and Bank of Finland) Qiang Wu (Rensselaer Polytechnic Institute Lally School of Management) Ibrahim Siraj (Long Island University-Post)

Topics
Audit Fees Audit Opinions Financial Restatements
Audit Committee Expertise: An Examination of the Post-SOX Era
2017-08-01
Authors

Brandon Szerwo (University of Washington)

Topics
Audit Fees Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404)
Do U.S. Corporations Hire U.S. Educated Skilled Immigrants to Lower their Labor Costs? Evidence from the Audit Industry
2017-07-19
Authors

Daniel Aobdia (Northwestern University - Kellogg School of Management) Anup Srivastava (Tuck School of Business at Dartmouth)

Topics
Audit Fees Audit Opinions Internal Controls (ICFR - SOX 404)
The Scale and Scope of the Client Portfolio and Audit Pricing at the Individual Auditor Level: Evidence from China
2017-06-28
Authors

Juan Mao (University of Texas at San Antonio - Department of Accounting) Baolei Qi (Xi'an Jiaotong University (XJTU)) Guochang Zhang (University of Hong Kong)

Topics
Audit Opinions
Credit Default Swaps on Corporate Debt and the Pricing of Audit Services
2017-06-27
Authors

Lijing Du Towson University - Department of Finance Adi Masli University of Kansas - School of Business Felix Meschke University of Kansas - Finance Area

Topics
Audit Fees Audit Opinions
The Effect of Auditing Standard No.5 on Audit Delay and Audit Fees
2017-03-01
Authors

Mark Washburn (H. Wayne Huizenga School of Business and Entrepreneurship Nova Southeastern University)

Topics
Audit Opinions Internal Controls (ICFR - SOX 404)