This paper examines the role and function of the Public Company Accounting Oversight Board (PCAOB) noting whether or …. 5 (AS 5) an Audit Internal Control over Financial Reporting That Integrated with An Audit of Financial Statements …

The purpose of this study is to compare audit effectiveness and audit efficiency between companies that have integrated …. We analyse a sample of Chinese public companies that disclosed their ICFR audit reports from 2011 to 2015. Using the full … auditing exhibit higher financial reporting quality measured by excess non-operating income. The findings regarding audit …

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …