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PCAOB audit regulation a decade after SOX : where it stands and what the future holds
Palmrose, Zoe-Vonna - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 775-798
Persistent link: https://www.econbiz.de/10010244058
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Releasing earnings when the audit is less complete : implications for audit quality and the auditor/client relationship
Bronson, Scott N.; Masli, Adi; Schroeder, Joseph H. - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 27-55
Persistent link: https://www.econbiz.de/10012695044
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Auditor resignations and auditor industry specialization
Cenker, William J.; Nagy, Albert L. - In: Accounting horizons : a quarterly publication of the … 22 (2008) 3, pp. 279-295
Persistent link: https://www.econbiz.de/10003763248
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Auditor independence in fact : research, regulatory, and practice implications drawn from experimental and archival research
Church, Bryan K.; Jenkins, J. Gregory; McCracken, Susan; … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 217-238
Persistent link: https://www.econbiz.de/10010515225
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The cost of independence : evidence from companies' decisions to dismiss audit firms as tax-service providers
Cook, Kirsten A.; Kim, Kevin; Omer, Thomas C. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 83-107
Persistent link: https://www.econbiz.de/10012297560
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Auditor independence in the United States : cornerstone of the profession or thorn in our side?
Church, Bryan K.; Jenkins, J. Gregory; Stanley, Jonathan D. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 145-168
Persistent link: https://www.econbiz.de/10011944082
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The primacy of fair presentation : evidence from PCAOB standards, federal legislation, and the courts
DeFond, Mark L.; Lennox, Clive; Zhang, Jieying - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 91-100
Persistent link: https://www.econbiz.de/10011944074
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Auditor and FASB responsibilities for representing underlying economics : what U.S. standards actually say
Palmrose, Zoe-Vonna; Kinney, William R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 83-90
Persistent link: https://www.econbiz.de/10011944073
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Consequences of Big Data and formalization on accounting and auditing standards
Krahel, John Peter; Titera, William R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 409-422
Persistent link: https://www.econbiz.de/10011304148
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934