Academic Citations
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Results: 46
Do Bank Regulation and Supervision Displace Bank Auditing?
2017-07-01
Authors
Aloke (Al) Ghosh (Fulbright Distinguished Chair Zicklin School of Business Baruch College, City University of New York) Henry Jarva (Assistant Professor Department of Accounting Aalto University School of Business) Stephen G. Ryan (Professor of Accounting Stern School of Business, New York University)
Topics
Auditor Changes Internal Controls (ICFR - SOX 404)Auditor-Induced Accounting Comparability and Earnings Quality
2017-01-01
Authors
G.M. Muller (Erasmus University Rotterdam School of Economics Department)
Topics
Audit Fees Auditor ChangesAuditor Changes in the SOX Era
2016-11-01
Authors
Ifeoma A. Udeh (Elon University)
Topics
Auditor ChangesManagement’s Aggressiveness and Fair Value Accounting: An Examination of Realized and Unrealized Gains and Losses on ASC 820 Level 3 Assets
2014-07-01
Authors
<p>Robson Glasscock<br /> (Virginia Commonwealth University)</p>
Topics
Auditor ChangesAudit Partner Rotation and Financial Reporting Quality
2014-03-01
Authors
Barri Litt (Nova Southeastern University) Divesh Sharma (Kennesaw State University) Thuy Simpson (Grand Valley State University) Paul Tanyi (University of Nebraska-Lincoln)
Topics
Auditor ChangesThe Impact of PCAOB Reports Containing Audit Deficiencies on Non-U.S. Audit Firms: Initial Evidence
2014-01-01
Authors
Hakjoon Song (The University of Akron - George W. Daverio School of Accountancy) Zhongxia Ye (Kennesaw State University)
Topics
Auditor ChangesTrust and Financial Reporting Quality
2012-08-01
Authors
Jace Garrett (Bentley University - Department of Accountancy) Rani Hoitash (Bentley University - Department of Accountancy) Douglas F. Prawitt (Brigham Young University)
Topics
Audit Opinions Auditor Changes Disclosure Controls (SOX 302) Internal Controls (ICFR - SOX 404)Internal Control Weaknesses in the Market for Corporate Control: Disclosure vs. Propensity
2012-03-01
Authors
Masako Darrough Rong Huang Emanuel Zur (Baruch College, City University of New York)
Topics
Audit Opinions Auditor Changes Internal Controls (ICFR - SOX 404)Managerial Stock Ownership, Analyst Coverage and Audit Fee
2011-01-01
Authors
Giorgio Gotti (University of Massachusetts at Boston - Department of Accounting and Finance) Sam Han (Korea University Business School) Julia L. Higgs (Florida Atlantic University - School of Accounting) Tony Kang (Oklahoma State University - School of Accounting)
Topics
Audit Fees Auditor ChangesAn Ex Post Examination of Auditor Resignations
2010-12-01
Authors
Anthony H. Catanach Jr. (Villanova University - School of Business; The American College) James H. Irving (College of William and Mary - Mason School of Business) Susan Perry Williams (University of Virginia - McIntire School of Commerce) Paul L. Walker (University of Virginia)