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Belief perseverance among accounting practitioners regarding the effect of non-audit services on auditor independence
Beaulieu, Philip; Reinstein, Alan - In: Journal of accounting and public policy 29 (2010) 4, pp. 353-373
Persistent link: https://www.econbiz.de/10008653169
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Internal control deficiencies and the issuance of going concern opinions
Jiang, Wei; Rupley, Kathleen Hertz; Wu, Jia - In: Research in accounting regulation 22 (2010) 1, pp. 40-46
Persistent link: https://www.econbiz.de/10009230509
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Investors' perceptions of auditors' economic dependence on the client : post-SOX evidence
Hollingsworth, Carl; Li, Chan - In: Journal of accounting, auditing & finance 27 (2012) 1, pp. 100-122
Persistent link: https://www.econbiz.de/10009487344
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Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period
Dhaliwal, Dan S.; Lamoreaux, Phillip T.; Lennox, Clive; … - In: Contemporary accounting research : a journal of the … 32 (2015) 2, pp. 575-607
Persistent link: https://www.econbiz.de/10011344220
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Knowledge transfer among experts : lessons from audit partner rotation
Daugherty, Brian; Dickins, Denise; Higgs, Julia - In: International journal of corporate governance : IJCG 3 (2012) 2/4, pp. 210-224
Persistent link: https://www.econbiz.de/10009764660
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An analysis of SEC and PCAOB enforcement actions against engagement quality reviewers
Messier, William F.; Kozloski, Thomas M.; … - In: Auditing : a journal of practice & theory 29 (2010) 2, pp. 233-252
Persistent link: https://www.econbiz.de/10008749135
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The association between auditor industry specialization and firms' disclosure of internal control weaknesses
Rose-Green, Ena; Huang, Hua-wei; Lee, Chih-chen - In: International journal of auditing : IJA 15 (2011) 2, pp. 204-216
Persistent link: https://www.econbiz.de/10009236310
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Does PCAOB inspection access improve audit quality? : an examination of foreign firms listed in the United States
Lamoreaux, Phillip T. - In: Journal of accounting & economics 61 (2016) 2/3, pp. 313-337
Persistent link: https://www.econbiz.de/10011498032
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Exploring PCAOB inspection results for audit firms headquartered outside of the US
Flasher, Renee; Schenck, Kristy - In: Journal of international accounting auditing & taxation 37 (2019), pp. 1-16
Persistent link: https://www.econbiz.de/10012146103
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Audit Partner Tenure and Reported Internal Control Reporting Quality : U.S. Evidence from the Not-for-Profit Sector
Fitzgerald, Brian; Omer, Thomas C.; Thompson, Anne - 2018
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