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Meta-Regression in Auditing Research : Evaluating the Evidence on the Big Firm Premium

Hay, David - 2014

This paper applies meta-regression analysis to take stock of the results of auditing research examining the premium charged by the Big audit firms. The Big firm premium is overstated in research taken as a whole, as a result of publication bias, but publication bias is not so strong as to...

Persistent link: https://www.econbiz.de/10013069285

Procedural Instrumentality and Audit Group Judgment : An Exploration of the Impact of Cognitive Fallibility and Ability Differences

Kleinman, Gary - 2013

The issue of auditor judgment prowess and resultant decision-making success has been an important topic in the behavioral auditing area for many years and has generated a voluminous research literature. However, relatively little literature exists on how differences in individual group member...

Persistent link: https://www.econbiz.de/10013072439

Perceptions of Professionals Interested in Accounting and Auditing About Acceptance and Adaptation of Global Financial Reporting Standards

Bozkurt, Orhan - 2013

Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in...

Persistent link: https://www.econbiz.de/10013072666

A Guide to Earnings Quality

Dichev, Ilia D. - 2013

This teaching guide is based on a comprehensive survey as well as in-depth interviews of Chief Financial Officers (CFOs). We ask the CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation. CFOs believe that...

Persistent link: https://www.econbiz.de/10013073661

The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets : A Conceptual Model

Popoola, Oluwatoyin Muse Johnson - 2015

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors … fraud risk assessment task performance in the Office of both Auditor General for the Federation and Accountant General of … improved considering the impact of forensic accountant skills and mindsets on fraud risk assessment in the Nigerian public …

Persistent link: https://www.econbiz.de/10013014684

How Insights from the 'New' JDM Research Can Improve Auditor Judgment : Fundamental Research Questions and Methodological Advice

Griffith, Emily E. - 2015

We examine recent developments in judgment and decision making (JDM) research to provide insight into how two big ideas in this area can be leveraged as overlapping frameworks to examine and improve auditor judgment. The ideas are (1) that human thinking and reasoning can be characterized by a...

Persistent link: https://www.econbiz.de/10013014789

Are Voluntary Internal Controls-Related Audit Report Disclosures Informative in IPOs?

Czerney, Keith - 2015

quality in the unqualified audit report, the costly nature of audit report modifications, and auditors' litigation risk …

Persistent link: https://www.econbiz.de/10013015490

A Case Study in Fraud Prevention : Charlene Corley

Harris, Peter - 2018

This case study discusses fraud, and illustrates several preventive and detective fraud methodologies as they apply to a historical case study (United States of America vs. Charlene Corley). Criminal fraud cases have emerged with greater frequency over time, which has resulted in improved...

Persistent link: https://www.econbiz.de/10012926318

Формальные Аудиторские Проявления И Институциональность (Formal Audit Acts and Institutionality)

Terziev, Venelin - 2018

Russian Abstract: Сложная и низкоэффективная работа социально-экономической системы доказывает, что проблемы ста- новятся все больше, как по объему, так и все более и...

Persistent link: https://www.econbiz.de/10012926620

Audit Firm Reputation Versus Auditor Capability : Their Effect on Audit Quality in Indonesia

Rudyanto, Astrid - 2018

Objective –The emergence of the ASEAN Single Window has triggered the need for higher audit quality in ASEAN countries, including Indonesia. A recent study conducted in Indonesia reveals that the reputation of auditing firms, as rated by clients and users, and auditor's competence, as rated by...

Persistent link: https://www.econbiz.de/10012926688