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Do Audit Report Disclosures Lead to Increased Liability Exposure? An Investigation of Jurors’ Consideration of Auditors’ Disclosure of Significant Deficiencies in Internal Control...

Alderman, Jillian - 2015

Proposals for increased transparency and disclosure within audit reports are consistently met with conflict. Some suggest that auditor disclosures increase liability exposure for auditors, and should be the responsibility of management. Others suggest that such disclosures are beneficial to the...

Persistent link: https://www.econbiz.de/10013025361

Investor sentiment and audit opinion shopping

Amin, Keval; Eshleman, Dan; Guo, Peng - In: Auditing : a journal of practice & theory 40 (2021) 3, pp. 1-26

Persistent link: https://www.econbiz.de/10012625751

Auditor, client and investor consequences of the enhanced auditor's report

Al-mulla, Mazen; Bradbury, Michael E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 134-150

Persistent link: https://www.econbiz.de/10013184305

Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404

Mitra, Santanu - 2010

Prior studies document that firms having material weaknesses in internal control over financial reporting adjust more … discretionary accruals in financial reporting process than other firms. This study examines the influence of industry …

Persistent link: https://www.econbiz.de/10013143993

Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404

Mitra, Santanu - 2010

Persistent link: https://www.econbiz.de/10013147707

Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements

Ettredge, Michael - 2010

We examine the impact of adverse auditors' opinions on clients' internal control over financial reporting (ICFR … beginning with the initial year of SOX 404 reporting. Our evidence also suggests that these dismissals tend to be part of … clients' efforts to improve their overall financial reporting. Clients receiving adverse reports are more likely to switch to …

Persistent link: https://www.econbiz.de/10012717681

Do control effectiveness disclosures require SOX 404(b) internal control audits? : a natural experiment with small US public companies

Kinney, William R.; Shepardson, Marcy L. - In: Journal of accounting research 49 (2011) 2, pp. 413-448

Persistent link: https://www.econbiz.de/10009126088

The unintended consequences of material weakness reporting on auditors' acceptance of aggressive client reporting

Bauer, Tim D.; Bucaro, Anthony C.; Estep, Cassandra - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 51-72

Persistent link: https://www.econbiz.de/10012297215

The role of voluntary internal control reporting in earnings quality : evidence from China

Ji, Xudong; Kaplan, Steven E.; Lu, Wei; Qu, Wen - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-24

Persistent link: https://www.econbiz.de/10012298579

Assessment of government internal control systems on financial reporting quality in Ghana : a case study of Ghana revenue authority

Agbenyo, Wonder; Jiang, Yuansheng; Cobblah, Prince Komla - In: International journal of economics and finance 10 (2018) 11, pp. 40-50

Persistent link: https://www.econbiz.de/10011949419