The purpose of this study is to assess the factors associated with investor guidance required by SAB 74 (codified as SAB Topic 11.M) by 206 micro cap firms as they implement FIN 48. Logistic regression results support, overall, the expectation that industry affiliation is a significant predictor...

Accounting regulation is one aspect of the government's role in protecting the investing public's interest. The Sarbanes-Oxley Act of 2002 (SOX) was an effort by the US Congress to remedy negative effects of earlier major accounting failures. Requirements of SOX highlight the critical role of...

We examine the effect of a US Securities and Exchange Commission (SEC) investigation of the audit client on audit cost. Ordinary least-squares models along with a match-paired design and publicly available auditor fees data are used to analyse the relation between an SEC investigation event and...

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting...

The purpose of this study is to investigate the impact of auditor workload compression on the likelihood of changes to the busy season client portfolio of an audit firm. We find evidence of a positive association between workload compression and the likelihood of changes to the constituents of...

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results indicate that, compared to accounting...