This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...

This article discusses the significance of external auditor. Companies searching for financial and accounting talent to join their senior executive teams often lure partners and other professional staff away from accounting firms that perform their annual audits. Livent Inc., the Toronto-based...

We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smaller CPA firms (100 or fewer issuer clients) through July 2006. We find that 60 percent of the inspected firms have audit deficiencies. Firms with audit deficiencies are smaller, have a larger number...

This study reports the results of an experiment that investigates the effects of financial-report timing, EPS proximity to analyst forecast, and external auditor argument consistency on audit committee members' support for a proposed audit adjustment. We use source credibility theory to predict...

between auditors and client management during the audit process, and the consequent impact on the effectiveness of corporate governance structures in place. A total of 28 semi-structured interviews were carried out in 8 different sized Egyptian accounting firms. The semi-structured interviews...