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The effects of Section 404 of Sarbanes-Oxley Act of 2002 on the audit fees of foreign firms listed on US exchanges

Chan, Kam C.; Jacob, Rudolph A.; Lee, Picheng; Seow, Gim S. - In: Review of Accounting and Finance 11 (2012), pp. 236-256

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...

Persistent link: https://www.econbiz.de/10010814975

The effect of the type and number of internal control weaknesses and their remediation on audit fees

Keane, Matthew J.; Elder, Randal J.; Albring, Susan M. - In: Review of Accounting and Finance 11 (2012), pp. 377-399

Purpose – The implementation of compliance procedures associated with the Sarbanes-Oxley Act of 2002 came at a great cost to most publicly-traded firms, largely due to the internal control disclosures required by Section 404 of the Act. The purpose of this paper is to contribute to the inquiry...

Persistent link: https://www.econbiz.de/10010814988

The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes

Mitra, Santanu; Deis, Donald R.; Hossain, Mahmud - In: Review of Accounting and Finance 8 (2009) August, pp. 232-252

Purpose – The purpose of this paper is to examine the empirical association between expected and unexpected audit fees and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005. Design/methodology/approach – The paper employs a cross-sectional...

Persistent link: https://www.econbiz.de/10004987727

An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality

Chen, Hanmei; Pany, Kurt; Zhang, Jian - In: Review of Accounting and Finance 7 (2008) August, pp. 236-251

professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by …) that have restated such financial statements and compare the amounts of the restatements with planning materiality …, depending on the method of analysis selected and the materiality benchmark followed, as high as approximately 62 per cent of the …

Persistent link: https://www.econbiz.de/10004987751

Apparent audit failures and value relevance of earnings and book value

Dang, Li; Brown, Kevin F.; McCullough, B.D. - In: Review of Accounting and Finance 10 (2011) June, pp. 134-154

Purpose – The purpose of this paper is to examine the value relevance of accounting information in cases of apparent audit failures. Design/methodology/approach – The authors adopt the bootstrapping technique and compare the value relevance of key accounting information across samples of...

Persistent link: https://www.econbiz.de/10009188263

The wealth effects of investing in information technology: The case of Sarbanes-Oxley section 404 compliance

Jory, Surendranath R.; Peng, Jacob; Ford, Caroline O. - In: Review of Accounting and Finance 9 (2010) August, pp. 285-305

Purpose – Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404) requires auditors to attest to, and report on, management's assessment and effectiveness of the company's internal control systems. This paper aims to examine investor reaction to companies' announcements of new information...

Persistent link: https://www.econbiz.de/10008671892

Audit quality attributes, client size and cost of equity capital

Fernando, Guy D.; Abdel-Meguid, Ahmed M.; Elder, Randal J. - In: Review of Accounting and Finance 9 (2010) November, pp. 363-363

Purpose – The purpose of this paper is to investigate the impact of certain audit quality attributes, namely auditor size, auditor industry specialization and auditor tenure on a client firm's cost of equity capital. Design/methodology/approach – The paper uses empirical data to construct a...

Persistent link: https://www.econbiz.de/10008830007

An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality

Chen, Hanmei; Pany, Kurt; Zhang, Jian - In: Review of Accounting and Finance 7 (2008) 3, pp. 236-251

Persistent link: https://www.econbiz.de/10014989561

The association between audit fees and reported earnings quality in pre‐ and post‐Sarbanes‐Oxley regimes

Mitra, Santanu; Deis, Donald R.; Hossain, Mahmud - In: Review of Accounting and Finance 8 (2009) 3, pp. 232-252

Persistent link: https://www.econbiz.de/10014989582

Continuous auditing for web‐released financial information

Chou, Chi‐Chun; Janie Chang, C. - In: Review of Accounting and Finance 9 (2010) 1, pp. 4-32

technical frameworks of continuous auditing to provide a solution for this problem. This solution could also move the … traditional auditing forward to the new e‐auditing generation. Design/methodology/approach – This paper develops a conceptual … framework to present why continuous auditing would dominate other auditing approaches in examining web‐based financial …

Persistent link: https://www.econbiz.de/10014989591