This study analyzes business and non-business students' perceptions of the impact and importance of the Sarbanes Oxley Act of 2002 (SOX). A survey containing 18 SOX-related items and 8 demographic items was distributed to upper division undergraduate students in business and sociology and...

This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher quality inspections of audit engagements. Although the ideas should be relevant to the inspection process in general, we focus on PCAOB stated objectives and...

There are dire predictions for future enrollments in 4-year colleges due to Coronavirus. According to Lapovsky (2020), undergraduate enrollments may decline 15 to 40 percent. Therefore, undergraduate revenue declines could be as much as 20 percent and more for individual universities. Students...

There was a significant increase in the frequency and magnitude of asset writedowns by US firms during the 1980s. Auditors, financial analysts and regulators have shown considerable interest in evaluating the writedown phenomenon. This paper reports on the use of inductive learning to discover...