expertise (accounting, finance, supervisory, and insurance expertise) are the testing variables. Findings – It is found that … accounting, finance, and insurance financial expertise are associated with more accurate loss reserve estimate. In contrast, a … financial expertise (accounting, finance, supervisory, or insurance expertise) and investigates which (if any) of these four …

post-Enron and Sarbanes-Oxley period enforce more conservative accounting choices in the year following the event …. Specifically, clients of the implicated firm's office report a significant decline in discretionary accounting accruals relative to … clients of other auditors in the same city location. However, a significant change in client discretionary accounting accruals …

to identify and discuss the challenges and opportunities that accompany GHG emissions accounting and auditing, as well as … legislation drives a greater need for standardized carbon accounting, so too will the need for auditing GHG emissions grow. This … paper explains that GHG auditing will require cross-functional skills with operational and process knowledge, accounting …

' assessment, providing additional evidence of the appropriateness of the elimination of this requirement under Auditing Standard …

‐professional approach is required to combat Enronitus. Main headings are protecting the public interest, accounting and financial reporting …, auditing, corporate governance and education. Careful integration of these factors is necessary if there is to be any …

confidence and trust in corporate America and the accounting profession. The Act addresses corporate scandals and the perceived … crisis in the auditing profession. Some of its provisions relate to the audit committee oversight function over corporate …

nonfraudulent companies. Fraudulent firms were identified by examining the SEC's Accounting and Auditing Enforcement Releases issued … that the Auditing Standards Board require the use of analytical procedures to improve the detection of fraudulent financial …

legislators, regulators, standard‐setting bodies, the business community, and the accounting profession. This article suggests 12 … ways that the accounting profession can rebuild public trust in financial reports and related audit functions.  …