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The Determinants of Audit Client Satisfaction among Clients of Big 6 Firms

Vehn, Bruce K.; Carcello, Joseph V.; Hermanson, Dana R.; … - 1997

A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor … their existing auditor on each of 12 dimensions of audit quality. Controllers also rated their overall level of satisfaction … audit quality attributes previously identified in the literature and client satisfaction. Responsiveness to client needs …

Persistent link: https://www.econbiz.de/10009459084

Reply to Discussion of Information Technology-Related Activities of Internal Auditors

Hermanson, Dana R.; Hill, Mary C.; Ivancevich, Daniel M. - 2000

In this article, the authors present their opinion on a discussion of their paper concerned with information technology (IT) related activities of internal auditors. Their paper was reviewed and discussed by both a practitioner, R. N. Burton and an academic, C. Jackson. In general, the...

Persistent link: https://www.econbiz.de/10009459013

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

Changes in Internal Auditing During the Time of the Major US Accounting Scandals

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings...

Persistent link: https://www.econbiz.de/10009459081

Disclosures in Audit Committee Charters and Reports

Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L. - 2002

In response to recent criticisms of audit committee performance, new SEC and stock exchange rules require companies to prepare an audit committee charter and to publish the charter in their proxy statement at least once every three years. Audit committees also must disclose how they discharged...

Persistent link: https://www.econbiz.de/10009459083

Factors Associated with U.S. Public Companies' Investment in Internal Auditing

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

Internal auditing has been the focus of much attention in recent years. This study examines factors associated with U.S. public companies' investment in internal auditing. Data from a survey administered to Chief Audit Executives of mid-sized U.S. public companies were supplemented with publicly...

Persistent link: https://www.econbiz.de/10009459090

The Accounting Component of Executive M.B.A. Programs

Hermanson, Dana R.; Hermanson, Heather M.; Alsup, Rodney G. - 1998

descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …

Persistent link: https://www.econbiz.de/10009459016

What I Have Learned So Far: Observations on Managing an Academic Accounting Career

Hermanson, Dana R. - 2008

In this commentary, I offer several observations for managing a successful and satisfying academic accounting career …. First, I encourage readers to appreciate two key realities of the academic accounting labor market: the rewards derived from … research and the massive shortage of accounting Ph.D.s. Second, I encourage readers to carefully consider the culture of …

Persistent link: https://www.econbiz.de/10009459011

Top 10 Audit Deficiencies

Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R. - 2001

The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial...

Persistent link: https://www.econbiz.de/10009459012

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 … employment relationships benefit both the company and the ex-auditor, with no decline in the quality of financial reporting …

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