Prior literature on accounting journal rankings has provided different journal lists depending on the type of examination (citations- vs. survey-based) and the choice of journals covered. A recent study by Bonner, Hesford, Van der Stede, and Young (2006) [Bonner, S., Hesford, A., Van der Stede,...

Reviews previous research on the impact of changes in exchange rates on firm value and develops hypotheses on the effect of exchange rate exposure on US pharmaceutical firms 1990‐1999. Tests them using data from 523 firms (21 producing proprietary drugs and 32 generic) splite into two...

Purpose – The purpose of this study is to examine the change in audit fees for US-listed foreign firms in their first year of providing Section 404 auditor attestation reports for fiscal years ending between July 15, 2006 and July 14, 2007. Design/methodology/approach – During the sampling...

Purpose – The purpose of this paper is to investigate the rationale for the failure of management and auditors to identify material internal control weaknesses (ICWs) in their initial Sarbanes-Oxley Act of 2002 (SOX) 404 reviews, resulting in subsequent restatement of their opinions....

Purpose – The purpose of this paper is to investigate the rationale for the failure of management and auditors to identify material internal control weaknesses (ICWs) in their initial Sarbanes‐Oxley Act of 2002 (SOX) 404 reviews, resulting in subsequent restatement of their opinions....

Purpose – The purpose of this study is to examine the change in audit fees for US‐listed foreign firms in their first year of providing Section 404 auditor attestation reports for fiscal years ending between July 15, 2006 and July 14, 2007. Design/methodology/approach – During the sampling...

Purpose – The purpose of this paper is to assess the quality of doctoral programs in terms of their faculty auditing research output as well as their effectiveness in training future auditing faculty. Design/methodology/approach –This paper presents a retrospective analysis of auditing...