Narrow search
Showing 1 - 7 of 7
Cover Image
Audit quality attributes, client size and cost of equity capital
Fernando, Guy D.; Abdel-Meguid, Ahmed M.; Elder, Randal J. - In: Review of accounting & finance 9 (2010) 4, pp. 363-381
Persistent link: https://www.econbiz.de/10008841400
Cover Image
IPO underpricing and audit quality differentiation within non-Big 5 firms
Albring, Susan M.; Elder, Randal J.; Zhou, Jian - In: International journal of auditing : IJA 11 (2007) 2, pp. 115-131
Persistent link: https://www.econbiz.de/10003572030
Cover Image
Post-Sox Downward Auditor Switches and Their Impacts on the Nonprofit Audit Market
Feng, Nancy Chun - 2017
This study examines the extent of downward auditor switches from Big 4 audit firms by nonprofit organizations (NPOs) after enactment of the Sarbanes-Oxley Act (SOX). Although SOX provisions do not directly apply to nonprofit organizations, capacity constraints and client realignments due to SOX...
Persistent link: https://www.econbiz.de/10012954510
Cover Image
The introduction of state regulation and auditor retendering in school districts : local audit market structure, audit pricing, and internal controls reporting
Elder, Randal J.; Yebba, Alfred A. - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 81-115
Persistent link: https://www.econbiz.de/10012293982
Cover Image
The effects of state-level GAAP regulation on municipal audit markets, reporting quality, and audit fees
Yebba, Alfred A.; Elder, Randal J. - In: Journal of Governmental & Nonprofit Accounting : JOGNA 8 (2019) 1, pp. 36-74
Persistent link: https://www.econbiz.de/10012215667
Cover Image
The Roslyn School District fraud : improving school district internal control and financial oversight
Elder, Randal J.; Yebba, Alfred A. - In: Issues in accounting education 32 (2017) 4, pp. 25-39
Persistent link: https://www.econbiz.de/10011789885
Cover Image
Post-SOX downward auditor switches and their impacts on the nonprofit audit market
Feng, Nancy Chun; Elder, Randal J. - In: Journal of accounting and public policy 36 (2017) 5, pp. 379-398
Persistent link: https://www.econbiz.de/10011777530