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Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives

Asare, Stephen Kwaku; Davidson, Ronald A.; Gramling, … - 2008

We examine internal auditors' fraud risk decisions in response to variations in audit committee quality and management … fraud risk assessments and altered their audit plans accordingly. With respect to audit committee quality, internal auditors … in both roles were sensitive to variations in quality, but the responses to quality variations depended on whether they …

Persistent link: https://www.econbiz.de/10009459068

Analysis of Peer Review Reports: A Focus on Deficiencies of the Top 20 Triennially Inspected Firms

Gramling, Audrey A.; Watson, Matt G. - 2009

This descriptive study analyzes deficiency data disclosed in peer review reports of the AICPA's Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). We analyze the reports of the largest 20 triennially inspected firms that have both a PCAOB inspection report and a CPCAF peer...

Persistent link: https://www.econbiz.de/10009459075

The Determinants of Audit Client Satisfaction among Clients of Big 6 Firms

Vehn, Bruce K.; Carcello, Joseph V.; Hermanson, Dana R.; … - 1997

A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor … their existing auditor on each of 12 dimensions of audit quality. Controllers also rated their overall level of satisfaction … audit quality attributes previously identified in the literature and client satisfaction. Responsiveness to client needs …

Persistent link: https://www.econbiz.de/10009459084

The Influence of Women in Business: Is a Higher Percentage of Women on a Company’s Board of Directors Associated with the Absence of Internal Control Weaknesses?

Goyette, Jamie - 2010

Research shows that larger, more profitable and more visible companies are less likely to disclose internal control weaknesses. Firms with similar characteristics tend to hire more female board members. This paper examines whether there is an association between companies that have a higher...

Persistent link: https://www.econbiz.de/10009450213

Reply to Discussion of Information Technology-Related Activities of Internal Auditors

Hermanson, Dana R.; Hill, Mary C.; Ivancevich, Daniel M. - 2000

In this article, the authors present their opinion on a discussion of their paper concerned with information technology (IT) related activities of internal auditors. Their paper was reviewed and discussed by both a practitioner, R. N. Burton and an academic, C. Jackson. In general, the...

Persistent link: https://www.econbiz.de/10009459013

The Association of Perceived Disaster Recovery Plan Strength with Organizational Characteristics

Ivancevich, Daneil M.; Hermanson, Dana R.; Smith, L. Murphy - 1998

This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...

Persistent link: https://www.econbiz.de/10009459015

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

Disclosures in Audit Committee Charters and Reports

Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L. - 2002

In response to recent criticisms of audit committee performance, new SEC and stock exchange rules require companies to prepare an audit committee charter and to publish the charter in their proxy statement at least once every three years. Audit committees also must disclose how they discharged...

Persistent link: https://www.econbiz.de/10009459083

Factors Associated with U.S. Public Companies' Investment in Internal Auditing

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

Internal auditing has been the focus of much attention in recent years. This study examines factors associated with U.S. public companies' investment in internal auditing. Data from a survey administered to Chief Audit Executives of mid-sized U.S. public companies were supplemented with publicly...

Persistent link: https://www.econbiz.de/10009459090

Accounting for Stock Options: The Debate Continues

Cudd, Amy E.; Smalt, Steven W. - 2005

The accounting treatment of stock options issued to employees, not just those options issued to top executives, is one … of many issues in the accounting profession being challenged and changed today. The debate regarding how to account for … stock options has many nuances. For example, if stock options are a part of a compensation package, then their accounting …

Persistent link: https://www.econbiz.de/10009459024

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