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Strategic management guidance and insider trading activities

Billings, Bruce K.; Buslepp, William L. - In: Journal of accounting and public policy 35 (2016) 1, pp. 84-104

Persistent link: https://www.econbiz.de/10011481684

What’s in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Report Modifications

Abbott, Lawrence - 2019

After a lengthy and protracted debate, the Public Company Accounting Oversight Board (PCAOB) adopted new rules and related amendments to its auditing standards regarding the engagement partner and other accounting firms that took part in the audit (PCAOB 2015). The rules require disclosure of...

Persistent link: https://www.econbiz.de/10012900104

The Effect of U.S. Audit Partner Identification on Real Earnings Management

Abbott, Lawrence - 2019

After a lengthy and protracted debate, the Public Company Accounting Oversight Board (PCAOB) adopted Rule 3211 (commonly referred to as “Form AP”) and related amendments to its auditing standards regarding the identification of audit engagement partner and other accounting firms who take...

Persistent link: https://www.econbiz.de/10012863464

Serving two masters : the association between audit committee internal audit oversight and internal audit activities

Abbott, Lawrence J.; Parker, Susan; Peters, Gary F. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10003976418

Audit fee reductions from internal audit-provided assistance : the incremental impact of internal audit characteristics

Abbott, Lawrence J.; Parker, Susan; Gary F. Peters - In: Contemporary accounting research : a journal of the … 29 (2012) 1, pp. 94-118

Persistent link: https://www.econbiz.de/10009549333

When the PCAOB talks, who listens? : evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors

Abbott, Lawrence J.; Gunny, Katherine A.; Zhang, Tracey … - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 1-31

Persistent link: https://www.econbiz.de/10009751205

U.S. Audit partner identification and auditor reporting

Abbott, Lawrence J.; Boland, Colleen; Buslepp, William; … - In: Journal of accounting and public policy 41 (2022) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10013207617

Financing, dividend and compensation policies subsequent to a shift in the investment opportunity set

Abbott, Lawrence J. - In: Managerial Finance 27 (2001) 3, pp. 31-47

Summarizes previous research on the impact of the investment opportunity set (IOS) on firm financing, dividend and compensation policies, develops hypotheses on the effects of IOS changes on these three areas and tests them using 1980‐1989 data from a sample of US firms moving high and low IOS...

Persistent link: https://www.econbiz.de/10014939545