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Policy and research implications of evolving independence rules for public company auditors

Gramling, Audrey A.; Jenkins, J. Gregory; Taylor, Mark H. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 547-566

Persistent link: https://www.econbiz.de/10008839886

Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence

Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50

Persistent link: https://www.econbiz.de/10011316573

Insights from an Analysis of Audit Committee Governance Practices at U.S. Registered Investment Companies and Public Operating Companies

Jenkins, J. Gregory - 2019

Guided by agency theory and institutional theory, we investigate the influence of the unique aspects of investment companies (ICs) on audit committee (AC) governance and compare AC IC and operating company (OC) governance practices. We use a dual-method, three-stage research approach: (1)...

Persistent link: https://www.econbiz.de/10012859455