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Discussion of "The audit committee oversight process" : advocating openness in accounting research

Gendron, Yves - In: Contemporary accounting research : a journal of the … 26 (2009) 1, pp. 123-134

Persistent link: https://www.econbiz.de/10003886983

Why do some accelerated filers with SOX section 404 material weaknesses provide early warning under section 302?

Hermanson, Dana R.; Ye, Zhongxia Shelly - In: Auditing : a journal of practice & theory 28 (2009) 2, pp. 247-271

Persistent link: https://www.econbiz.de/10003910739

Adverse section 404 opinions and shareholder dissatisfaction toward auditors

Hermanson, Dana R.; Krishnan, Jagan; Ye, Zhongxia Shelly - In: Accounting horizons : a quarterly publication of the … 23 (2009) 4, pp. 391-409

Persistent link: https://www.econbiz.de/10003944584

A review of academic literature on internal control reporting under SOX

Schneider, Arnold; Gramling, Audrey A.; Hermanson, Dana R. - In: Journal of accounting literature : the official journal … 28 (2009), pp. 1-46

Persistent link: https://www.econbiz.de/10003963746

Responses of the American Accounting Association's Tracking Team to the recommendations of the Advisory Committee on the auditing profession

Carcello, Joseph V.; Bedard, Jean C.; Hermanson, Dana R. - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 69-84

Persistent link: https://www.econbiz.de/10009523109

The effects of internal audit report type and reporting relationship on internal auditors' risk judgments

Boyle, Douglas M.; DeZoort, F. Todd; Hermanson, Dana R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 695-718

Persistent link: https://www.econbiz.de/10011374517

PCAOB inspections of international audit firms : initial evidence

Bishop, Carol C.; Hermanson, Dana R.; Houston, Richard W. - In: International journal of auditing : IJA 17 (2013) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10009723024

The effect of alternative fraud model use on auditors' fraud risk judgements

Boyle, Douglas M.; DeZoort, F. Todd; Hermanson, Dana R. - In: Journal of accounting and public policy 34 (2015) 6, pp. 578-596

Persistent link: https://www.econbiz.de/10011413964

Auditor Sensitivity to Real Earnings Management : The Importance of Ambiguity and Earnings Context

Commerford, Benjamin P. - 2017

Differentiating real earnings management (REM) from normal business decisions poses a unique challenge for auditors, researchers, and investors. The ambiguity associated with REM, and the fact that REM does not violate GAAP, may explain why its use is on the rise. While some assert that auditors...

Persistent link: https://www.econbiz.de/10012972632

Real Earnings Management : A Threat to Auditor Comfort?

Commerford, Benjamin P. - 2016

Real earnings management (REM) is an increasingly common method of manipulating financial results, yet little research examines auditors' perceptions of and responses to REM. Using the auditor comfort framework (Pentland 1993; Carrington and Catasús 2007), we examine the extent to which REM impacts...

Persistent link: https://www.econbiz.de/10013006798