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The effects of audit committee ties and industry expertise on investor judgments : extending Source Credibility Theory
Cohen, Jeffrey; Gaynor, Lisa Milici; Krishnamoorthy, Ganesh - In: Accounting, organizations and society : an … 102 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10013455930
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The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives
Cohen, Jeffrey R. - 2012
Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence requirements, certain factors, such as undue influence by the CEO over the selection of the...
Persistent link: https://www.econbiz.de/10013116763
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The effectiveness of SOX regulation : an interview study of corporate directors
Cohen, Jeffrey R.; Hayes, Colleen; Krishnamoorthy, Ganesh; … - In: Behavioral research in accounting 25 (2013) 1, pp. 61-87
Persistent link: https://www.econbiz.de/10009731393
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How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environ...
Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Peytcheva, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 579-601
Persistent link: https://www.econbiz.de/10010199060
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The effect of audit committee industry expertise on monitoring the financial reporting process
Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273
Persistent link: https://www.econbiz.de/10010256761
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From versus substance : the implications for auditing practice and research of alternative perspectives on corporate governance
Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Wright, Arnold - In: Auditing : a journal of practice & theory 27 (2008) 2, pp. 181-198
Persistent link: https://www.econbiz.de/10003842172
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COMMENTARIES - Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research
Cohen, Jeffrey; Gaynor, Lisa Milici; Krishnamoorthy, Ganesh - In: Accounting horizons : a quarterly publication of the … 21 (2007) 2, pp. 165-188
Persistent link: https://www.econbiz.de/10007759192
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The incremental benefits of a forensic accounting course on skepticism and fraud-related judgments
Carpenter, Tina D.; Durtschi, Cindy; Gaynor, Lisa Milici - In: Issues in accounting education 26 (2011) 1, pp. 1-21
Persistent link: https://www.econbiz.de/10008990917
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The audit of fair values and other estimates : the effects of underlying environmental, task, and auditor-specific factors
Bratten, Brian; Gaynor, Lisa Milici; McDaniel, Linda; … - In: Auditing : a journal of practice & theory 32 (2013), pp. 7-44
Persistent link: https://www.econbiz.de/10009761290
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Fair value accounting for liabilities : the role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes
Gaynor, Lisa Milici; McDaniel, Linda; Yohn, Teri Lombardi - In: Accounting, organizations and society : an … 36 (2011) 3, pp. 125-134
Persistent link: https://www.econbiz.de/10009234802