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Restatement likelihood and accounting conservatism : evidence from CFO style
Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)
conservatism affects accounting quality. We provide evidence that CFOs significantly influence accounting conservatism at firm … accounting quality, and CFO conservatism. Also, our results are unaffected by the enactment of the Sarbanes–Oxley Act (SOX) …
Persistent link: https://www.econbiz.de/10012822389
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COVID-19 and the Accounting Profession
Heltzer, Wendy; Mindak, Mary - 2021
This is the first large-scale academic study evaluating the impact of COVID-19 on the accounting profession. We find that physical restrictions and economic hardships resulting from COVID-19 impeded accountants’ productivity, ability to perform their work, ability to maintain relationships...
Persistent link: https://www.econbiz.de/10013229657
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Auditor independence and outsourcing : aligning incentives to mitigate shilling and shirking
Palmarozzo, Ashley; Short, Jodi L.; Toffel, Michael W. - 2021
Multinational corporations (MNCs) hire auditors to assess business partners’ compliance with quality, working …
Persistent link: https://www.econbiz.de/10012511885
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How Work-Life Balance, Job Performance and Ethics Connect : Perspectives of Current and Future Accountants
Smith, Katherine Taken; Smith, Murphy; Brower, Tracy Rebecca - 2016
Prior research has shown that a work environment that facilitates work-life balance not only benefits the personal …
Persistent link: https://www.econbiz.de/10014034699
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The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors
Burton, F. Greg - 2014
high quality corporate governance …
Persistent link: https://www.econbiz.de/10013065236
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Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing
Bartlett, Geoffrey D. - 2016
This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 x 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively...
Persistent link: https://www.econbiz.de/10013000190
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Influenza : An Exogenous Shock to Auditor Health and Audit Outcomes
Morris, Landi - 2020
delayed and audit quality suffers in audit offices most impacted by the flu. The observed effects of health impairments on …
Persistent link: https://www.econbiz.de/10012851599
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Audit Office Industry Diversity and Audit Quality
Beardsley, Erik - 2020
This study examines the association between the industry diversity of an audit office and audit quality, where industry … diversity and audit quality that is robust to controlling for other audit office and client characteristics. We observe this … client portfolios have the highest audit quality. We also find that the association exists for both small and large audit …
Persistent link: https://www.econbiz.de/10012856475
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External Auditors’ Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions
Bartlett, Geoffrey D. - 2015
sufficient numbers of high-quality job applicants to fill its ranks. We examine experienced external auditors' perceptions of …
Persistent link: https://www.econbiz.de/10013032099
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Determinants of Auditors’ Perceptions of the Work Needed in the Audit of Internet-Based Financial Reports in Egypt
Ismail, Tariq Hassaneen - 2014
' knowledge of inherent risks of internet reporting, quality systems, audit tenure, legal form of client, client industry group …
Persistent link: https://www.econbiz.de/10013071152