This study examines practitioners' perceptions of uses of stock option compensation expense. Specifically, Statement of Financial Accounting Standard (SFAS) No. 123(R) requires firms to report the estimated fair value of stock option compensation as an expense over the employees' required...

Purpose – The purpose of this paper is to examine the relationship between and corporate environmental responsibility (CER) and audit risk. Design/methodology/approach – A survey participation request was mailed to 5,008 US auditors at random. The request provided a link to an electronic...

Throughout this study the term “expectation gap” refers to the difference between (1) what the public and financial statement users believe the responsibilities of auditors to be, and (2) what auditors believe their responsibilities are, as in McEnroe and Martens, 2001 (hereafter MM 2001)....

This is the first large-scale academic study evaluating the impact of COVID-19 on the accounting profession. We find that physical restrictions and economic hardships resulting from COVID-19 impeded accountants’ productivity, ability to perform their work, ability to maintain relationships...

Purpose – The purpose of this paper is to examine the relationship between and corporate environmental responsibility (CER) and audit risk. Design/methodology/approach – A survey participation request was mailed to 5,008 US auditors at random. The request provided a link to an electronic...