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Business strategy, financial reporting irregularities, and audit effort

Bentley, Kathleen A.; Omer, Thomas C.; Sharp, Nathan Y. - In: Contemporary accounting research : a journal of the … 30 (2013) 2, pp. 780-817

Persistent link: https://www.econbiz.de/10009779722

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Bentley-Goode, Kathleen A.; Omer, Thomas C.; Sharp, … - 2012

This study examines whether clients’ business strategies are a factor in determining the occurrence of financial reporting irregularities and the level of audit effort. We use the organizational strategy theory of Miles and Snow (1978, 2003) to develop a comprehensive measure of business...

Persistent link: https://www.econbiz.de/10014189300

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Bentley-Goode, Kathleen A.; Omer, Thomas C.; Sharp, … - 2012

Persistent link: https://www.econbiz.de/10014171359

The impact of religion on the going concern reporting decisions of local audit offices

Omer, Thomas C.; Sharp, Nathan Y.; Wang, Dechun - In: Journal of business ethics : JOBE 149 (2018) 4, pp. 811-831

Persistent link: https://www.econbiz.de/10011867288

The emerging growth company status on IPO : auditor effort, valuation, and underpricing

Westfall, Tiffany J.; Omer, Thomas C. - In: Journal of accounting and public policy 37 (2018) 4, pp. 315-334

Persistent link: https://www.econbiz.de/10011926453

Voluntary disclosure of auditor-provided tax service fees

Bedard, Jean C.; Falsetta, Diana; Krishnamoorthy, Ganesh; … - In: The journal of the American Taxation Association : a … 32 (2010) 1, pp. 59-77

Persistent link: https://www.econbiz.de/10009007469

Do complexity, governance, and auditor independence influence whether firms retain their auditors for tax services?

Lassila, Dennis R.; Omer, Thomas C.; Shelley, Marjorie K.; … - In: The journal of the American Taxation Association : a … 32 (2010) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10009007482

The emergence of Second-Tier auditors in the US : evidence from investor perceptions of financial reporting credibility

Cassell, Cory A.; Giroux, Gary A.; Myers, Linda A.; … - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 350-372

Persistent link: https://www.econbiz.de/10009761769

Tax avoidance : does tax-specific industry expertise make a difference?

McGuire, Sean T.; Omer, Thomas C.; Wang, Dechun - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 975-1003

Persistent link: https://www.econbiz.de/10009565230

Investors' response to revelations of prior uncorrected misstatements

Omer, Thomas C.; Shelley, Marjorie K.; Thompson, Anne M. - In: Auditing : a journal of practice & theory 31 (2012) 4, pp. 167-192

Persistent link: https://www.econbiz.de/10009682060