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Auditor Governance, Institutions and Analyst Forecast Properties : International Evidence
Verriest, Arnt - 2013
This paper investigates how political and legal institutions affect the governance role of auditors for a sample of firms originating in 42 countries. Prior studies focus on investor protection, but I focus on political rights as well. Specifically, I investigate how institutions and audit...
Persistent link: https://www.econbiz.de/10013092384
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Occupational Licensing and Accountant Quality : Evidence from the 150-Hour Rule
Barrios, John Manuel - 2019
I examine the effects of occupational licensing on the quality of Certified Public Accountants (CPAs). I exploit the staggered adoption of the 150-hour rule, which increased the educational requirements for a CPA license. My analysis shows that the rule reduces the number of entrants into the...
Persistent link: https://www.econbiz.de/10012902476
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A Field Experiment Examining Audit Subordinates' Knowledge and a Partner-Led Intervention in Fraud Brainstorming
Dennis, Sean A. - 2018
In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud brainstorming objectives, and “normal” audit partner leadership to explore whether and how knowledge moderates the effect of a partner-led intervention on brainstorming processes...
Persistent link: https://www.econbiz.de/10012936421
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Negative Press Coverage, Litigation Risk, and Audit Opinions in China
Dhaliwal, Dan S. - 2017
period (2006-2009). Moreover, we separate negative press coverage into (1) accounting-related and (2) non-accounting negative … positively related to accounting-related, non-accounting, and first-reported negative press coverage in the high litigation risk …
Persistent link: https://www.econbiz.de/10012973587
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Occupational Licensing and Accountant Quality : Evidence from the 150-Hour Rule
Barrios, John Manuel - 2022
accounting at similar rates and have comparable writing quality to their nonrule counterparts. Overall, these findings are …
Persistent link: https://www.econbiz.de/10013290904
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Cross-Listing Audit Fee Premiums : Theory and Evidence
Choi, Jong-Hag - 2012
We study the effects of cross-listings on audit fees. We first develop a model in which legal environments play a crucial role in determining the auditor's legal liability. Our model and analysis predict that auditors charge higher fees for firms that are cross-listed in countries with stronger...
Persistent link: https://www.econbiz.de/10012755607
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Audit Fees, PCAOB Sanctions, Sanction Risk, Sanction Risk Premiums, and Public Policy : Theoretical Framework and a Call for Research
Huber, Wm. Dennis - 2013
corporate disclosures made pursuant to the securities laws…” The Public Company Accounting Oversight Board (PCAOB) was created … as part of SOX and given a duty to impose monetary sanctions on PCAOB registered accounting firms for intentional … incorporated into audit fees and passed on to clients by registered accounting firms thereby subverting the intended purpose of the …
Persistent link: https://www.econbiz.de/10014154892
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The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics
Chukwunedu, Okaro Sunday - 2012
This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was … the fact that Auditors, Accountants and Accounting Academics welcome the proposed introduction of accrual accounting in …
Persistent link: https://www.econbiz.de/10013107560
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Opportunities for Artificial Intelligence Development in the Accounting Domain : The Case for Auditing
Baldwin, Amelia A. - 2007
This paper reviews the nature of accounting and auditing problems and the need for application of artificial … intelligence (AI) technologies to the discipline. The discussion includes current accounting issues for which new AI development …
Persistent link: https://www.econbiz.de/10012775773
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A Comment on the Accounting and Auditing Law of Georgia
McGee, Robert W. - 2014
This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …
Persistent link: https://www.econbiz.de/10013053309