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Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting : Did Sarbanes-Oxley Get It Wrong?

Prawitt, Douglas F. - 2015

external financial reporting (accounting risk). Consistent with the knowledge spillover argument, our results indicate that … prior to SOX, outsourcing internal audit work to the external auditor is associated with lower accounting risk as compared … associated with a 23 percent reduction in accounting risk relative to firms that kept the IAF in-house …

Persistent link: https://www.econbiz.de/10012707391

Ranking Accounting Journals by Topical Area and Methodology

Barrick, John A. - 2017

This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial …

Persistent link: https://www.econbiz.de/10012967930

Relevance of Accounting Research (ROAR) Scores : Ratings of Titles and Abstracts by Accounting Professionals

Burton, F. Greg; Summers, Scott L.; Wilks, T. Jeffrey; … - 2021

The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet … very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by … asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading …

Persistent link: https://www.econbiz.de/10013250103

Chief Audit Executive Turnover : Market Reactions, Financial Reporting Quality, and Audit Risk Assessment

Bills, Kenneth L. - 2020

We understand relatively little about factors that affect the internal audit function's ability to serve as an important monitor of financial reporting quality. We therefore study how turnover of the chief audit executive (CAE) influences financial reporting quality and stakeholders'...

Persistent link: https://www.econbiz.de/10012847470

The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts

Hodder, Leslie D. - 2014

We characterize the operating-activities section of the indirect-approach statement of cash flows as backwards because it presents reconciling adjustments in a way that is opposite from the intuitively appealing, future-oriented, Conceptual Framework definitions of assets, liabilities and the...

Persistent link: https://www.econbiz.de/10012752041

The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts

Hodge, Frank D. - 2014

The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint …

Persistent link: https://www.econbiz.de/10012751512

Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?

Buckwalter, Neal; Sharp, Nathan Y.; Wilde, Jaron H.; … - 2015

This paper investigates the relation between state tax amnesties and financial reporting irregularities. State tax amnesty programs, which potentially signal a lax regulatory enforcement environment, provide a unique setting in which to examine the effects of state tax authorities on non-tax...

Persistent link: https://www.econbiz.de/10014186633

Entity-Level Controls : The Internal Auditor's Assessment of Management Tone at the Top

Hansen, James C. - 2010

The internal audit function's (IAF) regular interaction with management and continual presence within the organization place it in a unique position to monitor the organization. Although the IAF has significant potential to evaluate and improve corporate governance, research has yet to explore...

Persistent link: https://www.econbiz.de/10012758204

Internal Audit Quality and Earnings Management

Prawitt, Douglas F. - 2010

Internal auditors often perform work that is relevant to their host entities' financial reporting processes, yet little research attention has focused on the effects of internal auditing on companies' external financial reporting. Using a unique and previously unavailable data set, we...

Persistent link: https://www.econbiz.de/10012760957

The Influence of Management’s Internal Audit Experience on Earnings Management

Ege, Matthew - 2020

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. We find that firms with managers that have internal audit experience are associated with less overall earnings management, driven by lower real earnings management. Importantly,...

Persistent link: https://www.econbiz.de/10012823577