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Office level contagion : impact of a non-timely filing by a major busy season client
Skomra, Justyna; Sellers, R. Drew; Skomra, Piotr Antoni - In: Managerial auditing journal 38 (2023) 6, pp. 758-782
Persistent link: https://www.econbiz.de/10014333387
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Ego depletion and auditors' busy season
Hurley, Patrick J. - In: Behavioral research in accounting 29 (2017) 2, pp. 25-35
Persistent link: https://www.econbiz.de/10011764061
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Market reaction to financial statement restatement : a study on the information and insurance role of auditors
He, Li-jen; Chiang, Hsiang-Tsai - In: Advances in management & applied economics 3 (2013) 4, pp. 37-50
annual reports of the other clients of auditors associated with restatements. We find that market reaction to clients audited … by auditors associated with restatements is significantly more negative than that of clients audited by auditors not … associated with restatements, especially for Big-Four auditors. While the results of non-restatement-related group complies with …
Persistent link: https://www.econbiz.de/10009759711
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Audit office labor market proximity and audit quality
Lee, Gladys; Naiker, Vic; Stewart, Christopher R. - In: The accounting review : a publication of the American … 97 (2022) 2, pp. 317-347
Persistent link: https://www.econbiz.de/10013198762
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The impact of Big 4 consulting on audit reporting lag and restatements
Meckfessel, Michele D.; Sellers, Drew - In: Managerial auditing journal 32 (2017) 1, pp. 19-49
Persistent link: https://www.econbiz.de/10011648235
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What went wrong in the audit of Tri-Pack films limited?
Haroon, Omair; Ali, Waqar; Dar, Atifa A. - In: Asian journal of management cases 17 (2020) 1, pp. 36-51
Persistent link: https://www.econbiz.de/10012211379
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SOX 404, auditor effort, and the prevention of financial report misstatements
Zhao, Yuping; Bedard, Jean C.; Hoitash, Rani - In: Auditing : a journal of practice & theory 36 (2017) 4, pp. 151-177
Persistent link: https://www.econbiz.de/10011789862
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The unintended consequences of the frequency of PCAOB inspection
Tanyi, Paul; Litt, Barri - In: Journal of business finance & accounting : JBFA 44 (2017) 1/2, pp. 116-153
Persistent link: https://www.econbiz.de/10011705305
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Further evidence on the effect of regulation on the exit of small auditors from the audit market and resulting audit quality
Fargher, Neil L.; Jiang, Alicia; Yu, Yangxin - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 95-115
Persistent link: https://www.econbiz.de/10011975653
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Big 4 office political connections and client restatements
Elemes, Anastasios; Chen, Jeff Zeyun - In: The European accounting review 31 (2022) 3, pp. 729-760
Persistent link: https://www.econbiz.de/10013370846