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Audit committee accounting expertise and changes in financial reporting quality
Rich, Kevin T. - 2009
quality.I hypothesize that accounting experts possess the financial backgrounds needed to detect accounting manipulations and … newly appointed accounting experts have the ability and incentive to strengthen financial reporting systems and increase the …Committee in charge: Steven Matsunaga, Chairperson, Accounting;David Guenther, Member, Accounting;Xuesong Hu, Member …
Persistent link: https://www.econbiz.de/10009447422
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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
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Client Importance and Earnings Management: The Moderating Role of Audit Committees
Sharma, Vineeta D.; Sharma, Divesh S.; … - 2011
This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary total...
Persistent link: https://www.econbiz.de/10009459106
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Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions
Carcello, Joseph V.; Hermanson, Dana R.; Ye, Zhongxia Shelly - 2011
Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better …
Persistent link: https://www.econbiz.de/10009459107
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THREE STUDIES INVESTIGATING THE LEGAL LIABILITY IMPLICATIONS OF THE SARBANES-OXLEY ACT OF 2002
Phillips, Jillian - 2011
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor s litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is...
Persistent link: https://www.econbiz.de/10009431060
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Unbundling. Neue Aspekte der Rechnungslegung am Beispiel der Entflechtungsbestimmungen in der Elektrizitätswirtschaft.
Peroutka, Stephan - 2002
Die Liberalisierung leitungsgebundener Wirtschaftszweige (Elektrizität, Erdgas, Telekommunikation) erfordert die wirksame Entflechtung ("Unbundling") des weiterhin bestehenden natürlichen Monopols der Leitungsnetze von den übrigen, im Wettbewerb stehenden Aktivitäten des Unternehmens. Eine...
Persistent link: https://www.econbiz.de/10009480887
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Accounting-based entity valuation - Integration and implementation of key performance indicators within LIM-based valuation models
Falkum, Alexander - 2011
The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
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The role of the audit committee and institutional investors in constraining earnings management : evidence from Chinese firms listed in Hong Kong
Lin, Philip Teng; Hutchinson, Marion R.; Percy, Majella - 2009
Using data from 2004 to 2008, we find that an audit committee is an important monitoring mechanism as audit committee independence, expertise and size are associated with reduced levels of abnormal accruals, our measure of earnings management. This study also attempts to discern when the...
Persistent link: https://www.econbiz.de/10009438215
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The Changing Role and Responsibilities of Audit Committees in the United States
Teed, Dan Graham - 2010
The corporate form that developed in the early 20th century created enormous pressure for corporate governance mechanisms to curb the power of corporate managers. Berle and Means, legal pluralists, warned about concentrating economic power in the hands of a small but powerful class of...
Persistent link: https://www.econbiz.de/10009475003
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Three Essays on Corporate Governance and Meeting-Beating or Missing Analyst Forecasts
Rickling, Maria F - 2011
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an attempt to address apparent non-existent or “broken” corporate governance policies, sweeping measures of financial reporting reform ensued, having specific requirements relating to the...
Persistent link: https://www.econbiz.de/10009460447