, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and … overstate earnings, the likelihood of director departure increases in restatement severity, particularly for audit committee … greater for audit committee members and for more severe restatements. A matched-sample analysis also confirms this result …

This paper examines whether former auditors on the audit committee constrain earnings management in the banking … industry. Given the complexity and the size of banking organizations, it can be argued that the audit committees of large banks … between earnings management and the presence of audit committee directors with professional auditing experience. Specifically …

We find that quasi-indexer ownership is negatively associated with the ratio of non-audit service fees to total fees … paid to the audit firm performing the audit service and with the likelihood of paying the audit firm more non-audit service … fees than audit service fees. Using the annual Russell 1000/2000 index reconstitution as plausibly exogenous variation in …

This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In … results suggest that firms with female audit engagement partners are associated with smaller abnormal accruals, thereby …

their managements) may not want aggressive auditing, but rather prefer a deferential and perfunctory audit. If so, auditors … auditor by the audit regulator in an easily comparable fashion (and with a mandatory grading curve), and (2) enabling a …

A data processing procedure, DEA (Data Envelopment Analysis) is described as as an analytical tool in audit engagement … reasonableness of financial statements. Application of DEA can significantly minimize errors in an audit judgment by providing …

The majority of U.S. public companies release annual earnings prior to the completion of audit fieldwork. We … investigate this phenomenon in a controlled experiment with audit partners and senior managers. We find that releasing earnings … before completion of the audit pressures auditors to adopt the goals of management, thereby reducing the likelihood of post …

research examines if the effects of incentives and descriptive peer norms depend on whether the firm uses an audit system to …