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Reducing management's influence on auditor's judgments : an experimental investigation of SOX 400 assessments
Earley, Christine E.; Hoffman, Vicky B.; Joe, Jennifer R. - In: The accounting review : a publication of the American … 83 (2008) 6, pp. 1461-1485
Persistent link: https://www.econbiz.de/10003804686
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Concede or deny : do management persuasion tactics affect auditor evaluation of internal control deviations?
Wolfe, Christopher J.; Mauldin, Elaine G.; Diaz, … - In: The accounting review : a publication of the American … 84 (2009) 6, pp. 2013-2037
Persistent link: https://www.econbiz.de/10003919362
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Auditor switches in the pre- and post-Enron eras : risk or realignment?
Landsman, Wayne R.; Nelson, Karen K.; Rountree, Brian R. - In: The accounting review : a publication of the American … 84 (2009) 2, pp. 531-558
Persistent link: https://www.econbiz.de/10003874754
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Former audit partners on the audit committee and internal control deficiencies
Naiker, Vic; Sharma, Divesh S. - In: The accounting review : a publication of the American … 84 (2009) 2, pp. 559-587
Persistent link: https://www.econbiz.de/10003874756
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Shareholder voting on auditor selection, audit fees, and audit quality
Dao, Mai; Raghunandan, K.; Rama, Dasaratha V. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 149-171
Persistent link: https://www.econbiz.de/10009506461
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Internal control quality : the role of auditor-provided tax services
De Simone, Lisa; Ege, Matthew S.; Stomberg, Bridget - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1469-1496
Persistent link: https://www.econbiz.de/10011337676
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The effect of audit committee industry expertise on monitoring the financial reporting process
Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273
Persistent link: https://www.econbiz.de/10010256761
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Internal control opinion shopping and audit market competition
Newton, Nathan J.; Persellin, Julie S.; Wang, Dechun; … - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 603-623
Persistent link: https://www.econbiz.de/10011458983
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Client conservatism and auditor-client contracting
DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98
Persistent link: https://www.econbiz.de/10011482675
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Do SOX 404 control audits and management assessments improve overall internall control system quality?
Schroeder, Joseph H.; Shepardson, Marcy L. - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1513-1541
Persistent link: https://www.econbiz.de/10011564238