I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...

I use a sample of 409 companies that restate their earnings in 1997-2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities Exchange Commission (SEC) actions are...

The question of whether and how research quality should be measured, and the consequences of research audits such as the UK's Research Excellence Framework (REF) – formerly the RAE – are considered in relation to the role of journal ratings such as the Association of Business Schools...

Existing research on opinion shopping focuses primarily on managers' attempts to switch auditors in order to avoid the receipt of an unfavorable audit opinion. We extend this literature by examining whether managers successfully shop for auditors who will allow questionable accounting practices,...

Today is the day in which all the business organizations are running behind the technology for achieving its goal by the rendering of goods and services in an efficient manner. But not all the functions of business organizations have adopted the technology. For instance, accounting and auditing...

This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand accounting processes and reporting practices in non-governmental organizations. Nongovernmental organizations have become important institutions in world affairs but accounting...

Internal auditors play an important role in influencing managers’ judgments. Yet, the practitioner literature indicates that, because internal audit lacks the client services incentives of external audit, internal auditors often adopt a “policeman approach” that can lead to negative...

The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to...