Despite the controversy regarding quot;glass ceilingquot; effects for women and the specific concern expressed by large CPA firms over their inability to retain women in senior positions, there is little empirical evidence regarding why women partners and managers leave public accounting. In...

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...

Auditing and assurance services -- Professional standards -- Management fraud and audit risk -- Engagement planning -- Risk assessment : internal control evaluation -- Employee fraud and the audit of cash -- Revenue and collection cycle -- Acquisition and expenditure cycle -- Production cycle --...