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The mediated effect of SAS No. 99 and Sarbanes–Oxley officer certification on jurors’ evaluation of auditor liability
Victoravich, Lisa M. - In: Journal of accounting and public policy 29 (2010) 6, pp. 559-577
Persistent link: https://www.econbiz.de/10008778615
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Fraud risk assessment : building a fraud audit program
Vona, Leonard W. - 2008
Persistent link: https://www.econbiz.de/10003591262
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Indicators of audit fees and fraud classification : impact of SOX
Lenard, Mary Jane; Petruska, Karin A.; Alam, Pervaiz; … - In: Managerial auditing journal 27 (2012) 5, pp. 500-525
Persistent link: https://www.econbiz.de/10009570027
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Sarbanes-Oxley and Dodd Frank : then there was fraud
Gray, Dahli; Ehoff, Clemense - In: Journal of business & economics research 13 (2015) 1, pp. 19-26
Persistent link: https://www.econbiz.de/10011288472
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Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?
Czerney, Keith; Schmidt, Jaime J.; Thompson, Anne M. - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2115-2149
Persistent link: https://www.econbiz.de/10010469145
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The impact of client and misstatement characteristics on the disposition of proposed audit adjustments
Joe, Jennifer; Wright, Arnold; Wright, Sally - In: Auditing : a journal of practice & theory 30 (2011) 2, pp. 103-124
Persistent link: https://www.econbiz.de/10009238024
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Indicators of Audit Fees and Fraud Classification : Impact of SOX
Lenard, Mary Jane - 2012
Purpose – The purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes-Oxley (SOX) Act in 2002.Design/methodology/approach – The paper utilizes a sample of firms that had...
Persistent link: https://www.econbiz.de/10013101007
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Auditing and accounting cases : investigating issues of fraud and professional ethics
Thibodeau, Jay C.; Freier, Deborah - 2014 - Fourth edition
Persistent link: https://www.econbiz.de/10009743674
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Offsetting misstatements : the effect of misstatement distribution, quantitative materiality, and client pressure on auditors' judgments
Messier, William F.; Schmidt, Martin - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 335-357
Persistent link: https://www.econbiz.de/10011906634
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Effect of brainstorming and expertise on fraud risk assessment
Mohd-Daniel Mohd-Nassir; Zuraidah Mohd Sanusi; Ghani, … - In: International journal of economics and financial issues … 6 (2016) 4, pp. 62-67
Persistent link: https://www.econbiz.de/10011781995