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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...
Persistent link: https://www.econbiz.de/10009459086
This study examines differences in audit committee member judgments before the Sarbanes-Oxley Act ("pre-SOX") versus after the act was passed ("post- SOX") as well as audit committee member perceptions of the effects of SOX. Based on experimental materials administered to 372 public company...
Persistent link: https://www.econbiz.de/10009459087
The overall objective of this dissertation is to contribute to knowledge and theory about the influence of information technology (IT) on organizations and their members. This dissertation is composed of three related studies, each examining different aspects of the relationship between IT and...
Persistent link: https://www.econbiz.de/10009463400