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The Association of Perceived Disaster Recovery Plan Strength with Organizational Characteristics

Ivancevich, Daneil M.; Hermanson, Dana R.; Smith, L. Murphy - 1998

This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...

Persistent link: https://www.econbiz.de/10009459015

Should You Offer a Job to Your External Auditor?

Beasley, Mark S.; Carcello, Joseph; Hermanson, Dana R. - 2000

This article discusses the significance of external auditor. Companies searching for financial and accounting talent to … join their senior executive teams often lure partners and other professional staff away from accounting firms that perform … accounting and financial transactions provide valuable experience. …

Persistent link: https://www.econbiz.de/10009459017

PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports

Hermanson, Dana R.; Houston, Richard W.; Rice, John C. - 2007

We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smaller CPA firms (100 or …

Persistent link: https://www.econbiz.de/10009459077

Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective

DeZoort, F. Todd; Hermanson, Dana R.; Houston, Richard W. - 2003

This study reports the results of an experiment that investigates the effects of financial-report timing, EPS proximity to analyst forecast, and external auditor argument consistency on audit committee members' support for a proposed audit adjustment. We use source credibility theory to predict...

Persistent link: https://www.econbiz.de/10009459086

Auditor Risk Assessment: Insights from the Academic Literature

Allen, Robert D.; Hermanson, Dana R.; Kozloski, Thomas J.; … - 2006

To contribute to the PCAOB project on risk assessment in financial statement audits, we draw on the academic literature to offer insights and conclusions on the risk-assessment process. We use the PCAOB's (2005) recent briefing paper on risk assessment as the organizing framework for our...

Persistent link: https://www.econbiz.de/10009459088

Deficiencies Noted in PCAOB Inspections: Implications for Auditing Instruction

Newman, Bernard H; Oliverio, Mary Ellen - 2008

The Public Company Accounting Oversight Board (PCAOB) has responsibility for monitoring public accounting firms that … public accounting firms.” A strategy for such inspections was developed that includes reporting deficiencies judged to be … inspections (during three years) of three accounting firms, along with the largest four firms, that are inspected each year. Also …

Persistent link: https://www.econbiz.de/10009463626