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Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments

Piercey, M. David - 2011

The “not documented, not done” requirements of PCAOB Auditing Standard 3 substantially increased auditors’ obligations to document their risk assessments. This study examines a potentially unintended consequence of such a requirement on auditors who have pressure to reach lenient,...

Persistent link: https://www.econbiz.de/10014203854

PCAOB Inspection Reports and Audit Quality

Gunny, Katherine - 2013

With the creation of the Public Company Accounting Oversight Board (PCAOB), audit firm oversight shifted away from self-regulation to independent regulation. The inspections program is the central feature of the PCAOB. We examine whether PCAOB inspections are able to distinguish actual audit...

Persistent link: https://www.econbiz.de/10013089407

Digitalization and the challenges for the accounting profession

Gulin, Danimir; Hladika, Mirjana; Valenta, Ivana - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 502-511

. Key challenges could be systematized in following: the use of big data in accounting and reporting, cloud computing and … moving toward reporting on a daily basis, difference on the way of preparing business and strategic plans, implementation of …

Persistent link: https://www.econbiz.de/10012228036

Chief Audit Executive Turnover : Market Reactions, Financial Reporting Quality, and Audit Risk Assessment

Bills, Kenneth L. - 2020

important monitor of financial reporting quality. We therefore study how turnover of the chief audit executive (CAE) influences … financial reporting quality and stakeholders' perceptions. Using data from Taiwan where companies are required to disclose when … financial reporting quality, and higher external audit fees. Combined, the results provide evidence of the important monitoring …

Persistent link: https://www.econbiz.de/10012847470

Repositioning the Audit Committee as an Effective Watchdog in Corporate Governance in Nigeria

Chukwunedu, Okaro Sunday; Okafor, Gloria Ogochukwu - 2011

Audit committees play very important roles in financial aspects of governance as they help ensure audit quality while at the same time protecting the interest of investors. This paper attempts an x-ray of the factors that tend to diminish the importance of Audit Committees in corporate...

Persistent link: https://www.econbiz.de/10014042076

An E-Business Audit Service Model in the B2B Context

Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag; Lind, Mary R. - 2014

We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies,...

Persistent link: https://www.econbiz.de/10014198161

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

Is It Time to Regulate Forensic Accounting?

Huber, Wm. Dennis - 2016

Both in US common law or in French codified law, Forensic Accountants aim to serve justice by illuminating technical, financial facts in the context of a dispute or a trial.According to the American Institute of Certified Public Accountants (AICPA), Forensic accounting services..."generally...

Persistent link: https://www.econbiz.de/10013002843

External Auditors’ Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions

Bartlett, Geoffrey D. - 2015

While the internal audit function (IAF) plays a critical role in organizations, it faces challenges in finding sufficient numbers of high-quality job applicants to fill its ranks. We examine experienced external auditors' perceptions of internal auditing and how their perceptions may influence...

Persistent link: https://www.econbiz.de/10013032099

Spatial Competition at the Intersection of the Large and Small Audit Firm Markets

Bills, Kenneth L. - 2015

In this paper, we study spatial competition in the U.S. audit market while accounting for its two-tiered nature. We provide evidence on the differential impact that market share distances within and between the players in the large and small audit markets have on competition. We find that the...

Persistent link: https://www.econbiz.de/10013035663