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The paper describes the accounting profession role in the framework of corporate and securities regulation as a tool to "control" directors & managers in the interest of investors. It delves in the relevance of auditor's independence, analyzing the crucial issues and moments that may put that...
Persistent link: https://www.econbiz.de/10014187280
Prior research shows that an audit supervisor’s active intervention in a subordinate’s judgment distorts that judgment. However, subordinates’ judgments are only one input into audit team judgments. How do supervisors finalize audit team judgments after actively intervening in their...
Persistent link: https://www.econbiz.de/10014195653
The proposals to limit auditor liability, principally aimed at protecting the Big-4 from the risk of a catastrophic exposure to damages, are grounded on the assumption that auditors are generally over-deterred. The 2008 EC Commission Recommendation on auditor liability relies heavily on this...
Persistent link: https://www.econbiz.de/10014195717
This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality for large U.S. not-for-profit (NFP) organizations. Regulators contend that audit partners lose their objectivity over successive audits, reducing audit quality. A large body of...
Persistent link: https://www.econbiz.de/10014120091
External auditors, both in the private and in the public sector, are in the business of providing information to citizens and other stakeholders, to decide whether and in how far they can trust in what the audited bodies claim has been achieved. Audits of these auditors are governed by standards...
Persistent link: https://www.econbiz.de/10014121565
The purpose of this study is to determine whether the composition of a company’s audit committee affects decisions by retail (non-institutional) investors. We examine if these investors’ confidence in reported earnings is affected by the number of committee experts under the U. S. Securities...
Persistent link: https://www.econbiz.de/10014123725
This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector. In addition, this study explored whether...
Persistent link: https://www.econbiz.de/10014126403
Outside those jurisdictions where joint audit is regularly practiced, this audit model tends to be poorly understood and frequently remains subject to often repeated but unsubstantiated misapprehensions. Meanwhile, even reviews which set out to provide an objective and comprehensive overview of...
Persistent link: https://www.econbiz.de/10014084987
This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality for large U.S. not-for-profit (NFP) organizations. Regulators contend that audit partners lose their objectivity over successive audits, reducing audit quality. A large body of...
Persistent link: https://www.econbiz.de/10014144999
I examine whether auditors generalize their knowledge across different clients (cross-client learning) to prevent data breaches. I focus on two audit mistakes. One relates directly to data breaches, and the other is severe restatements (indirect experiences strongly related to auditors’...
Persistent link: https://www.econbiz.de/10013251051