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ESSENTIALS - Accounting & Auditing - SEC Practice - The Dodd-Frank Act's Conflict Minerals Provision: What CPAs Should Know about the SEC's Final Rule

Gaynor, Greg; Campbell, Katherine; Ann Ellingson, Dee; … - In: The CPA journal 83 (2013) 4, pp. 20-19

Persistent link: https://www.econbiz.de/10010110232

Auditing

Notbohm, Matthew; Ann Ellingson, Dee; Campbell, Katherine - In: The CPA journal 82 (2012) 11, pp. 26-36

Persistent link: https://www.econbiz.de/10010044019

Objective estimation versus subjective perceptions of earnings patterns and post-earnings-announcement drift

Allen W. Bathke Jr.; Morton, Richard M.; Notbohm, Matthew; … - In: Accounting and Finance 54 (2014) 2, pp. 305-334

type="main" xml:id="acfi12012-abs-0001" <title type="main">Abstract</title> <p>We investigate how the market's subjective estimates of autocorrelation in quarterly earnings vary with objective time-series estimates. Our results suggest that investors increasingly underestimate the correlation as the autocorrelation level...</p>

Persistent link: https://www.econbiz.de/10011036987

Corporate Governance, Audit Quality and the Sarbanes-Oxley Act : Evidence from Internal Audit Outsourcing

Abbott, Lawrence J. - 2015

The objective of this study is to extend the current literature related to non-audit services by investigating the area of internal audit outsourcing to the external auditor. We posit that certain types of internal audit outsourcing (i.e. those which are non-routine, and thus tend to be...

Persistent link: https://www.econbiz.de/10012708091

Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F.; … - In: The accounting review : a journal of the American … 82 (2007) 4, pp. 803-836

Persistent link: https://www.econbiz.de/10007764330

Audit Fee Reductions from Internal Audit‐Provided Assistance: The Incremental Impact of Internal Audit Characteristics*

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F. - In: Contemporary accounting research : a journal of the … 29 (2012) 1, pp. 94-119

Persistent link: https://www.econbiz.de/10009960184

RESEARCH NOTES - Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F. - In: Auditing : a journal of practice & theory 25 (2006) 1, pp. 85-98

Persistent link: https://www.econbiz.de/10007266530

Audit Committee Characteristics and Restatements

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F. - In: Auditing : a journal of practice & theory 23 (2004) 1, pp. 69-88

Persistent link: https://www.econbiz.de/10006964092

The Association between Audit Committee Characteristics and Audit Fees

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F.; … - In: Auditing : a journal of practice & theory 22 (2003) 2, pp. 17-32

Persistent link: https://www.econbiz.de/10006965795

An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F.; … - In: Contemporary accounting research : a journal of the … 20 (2003) 2, pp. 215-234

Persistent link: https://www.econbiz.de/10006968450