' information to management activities all increase the likelihood of voluntary audit. In contrast, firms that outsource accounting …

This paper examines the accounting profession's self-regulation of internal audit outsourcing services. The question of … debated within the accounting and regulatory communities throughout the 1990s, and resulted in a confrontation between the … accounting profession and the Securities and Exchange Commission in 2000. Internal audit outsourcing was a factor in the public …

’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … considering the severity of fraud, using alternative measures of fraud, accounting for the self-selection of auditors and …

According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …

Recent accounting scandals are the product of multiple failings of auditing, accounting, corporate governance and of …

and Exchange Commission's (SEC's) Accounting and Auditing Enforcement Releases (AAERs). Using hazard analysis of actual …-AAER period relative to the pre-AAER period. Our comparative analysis of a group of firms with accounting restatements (but not …