sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most …

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 … external audit firm's staff, companies routinely hire ex-auditors to fill numerous types of company positions. Most of these …

Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm … archival setting, the association of partner compensation plans and client size with auditors' propensity to issue going …-concern audit opinions to stressed clients. We find no evidence that auditors' going-concern reporting decisions were directly …

Big 6 audit firm to differentiate the audit product. Also, if auditors are earning local rents due to enhanced …

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 …

Differentiating real earnings management (REM) from normal business decisions poses a unique challenge for auditors … use is on the rise. While some assert that auditors are not, and should not be, concerned with REM, recent research … extend REM research by investigating the ways in which auditors respond to REM and how auditors deal with the intrinsic …

examines auditors' perceptions of and responses to REM. Using the auditor comfort framework (Pentland 1993; Carrington and … Catasús 2007), we examine the extent to which REM impacts auditor comfort and how, in the presence of REM, auditors rely on … comfort. Based on in-depth interviews of 20 experienced auditors, we find that auditors are aware of REM and often identify …

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 …