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JEL Code: M49
769,031 Total downloads
Showing Papers 851 - 900 of 2,013
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Do Analysts Anticipate Accounting Fraud?
Julie Cotter and
Susan M. Young
Date Posted: April 23, 2007646 downloads
Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions
Terence Bu-Peow Ng and
Hun-Tong Tan
Date Posted: April 23, 2007232 downloads
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World Contemporary Accounting Research, Forthcoming
Jere R. Francis and
Dechun Wang
Date Posted: April 23, 2007
The Missing Link in Sarbanes-Oxley: Enactment of the 'Change of Control Board' Concept, or Extension of the Audit Committee Provisions to Mergers and Acquisitions UCLA School of Law, Law-Econ Research Paper No. 07-05
Samuel C. Thompson, Jr.
Date Posted: April 20, 2007352 downloads
Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act
Joseph Canada
,
J. Randel Kuhn Jr.
and
Steve G. Sutton
Date Posted: April 13, 2007228 downloads
Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002 Review of Accounting Studies, Vol. 13, No. 1, March 2008
Jacqueline S. Hammersley
,
Linda A. Myers and
Catherine Shakespeare
Date Posted: April 12, 2007
Outcome Based Self-Enforcing Co-Regulation: A De-Regulation Strategy to Reduce the Cost of Equity, Compliance and Regulation
Shann Turnbull
Date Posted: April 12, 2007107 downloads
Measurement of Knowledge Structures Acquired Through Instruction, Experience, and Decision Aid Use International Journal of Accounting Information Systems, Forthcoming
Jacob M. Rose ,
Anna M. Rose
and
Britton McKay
Date Posted: April 11, 2007
Audit Support Systems and Decision Aids: Current Practice and Opportunities for Future Research
Carlin Dowling
and
Stewart A. Leech
Date Posted: April 08, 2007202 downloads
Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense? McCombs Research Paper Series No. ACC-01-07
Cristi A. Gleason and
Lillian F. Mills
Date Posted: April 05, 2007540 downloads
The Geography of U.S. Auditors
Kevan L. Jensen
,
Jin-Mo Kim and
Han Yi
Date Posted: April 05, 2007Last Revised: December 04, 2008387 downloads
Empirical Assessment of Effective E-Commerce Audit Judgment
Jagdish Pathak
and
Mary R. Lind
Date Posted: April 04, 2007628 downloads
Corporate Governance Post-Enron: Effective Reforms, or Closing the Stable Door?
Stuart Gillan and
John D. Martin
Date Posted: April 03, 2007594 downloads
Dimension of the Company versus Knowledge of IAS 41
Graça Maria do Carmo Azevedo
Date Posted: April 02, 2007322 downloads
Are Auditors Overconfident in Predicting the Knowledge of Other Auditors? Auditing: A Journal of Practice & Theory, Vol. 30, No. 1, 2011, University of Alberta School of Business Research Paper No. 2013-698
Jun Han
,
Karim Jamal and
Hun-Tong Tan
Date Posted: April 01, 2007Last Revised: June 11, 2013215 downloads
Incentives for Auditor Collusion in Pre-Sarbanes-Oxley Regulatory Environment
Abigail B. Brown
Date Posted: March 30, 2007139 downloads
Audit Fees, Non-Audit Fees, and Auditor Going-Concern Reporting Decisions in the United Kingdom Abacus Vol. 44, No. 3
Ilias G. Basioudis ,
EVANGELOS PAPAKONSTANTINOU
and
Marshall A. Geiger
Date Posted: March 30, 2007Last Revised: April 06, 2009
Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni Here Journal of Business Finance & Accounting, 2007
Ilias G. Basioudis
Date Posted: March 30, 2007
Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom Auditing: A Journal of Practice & Theory, 26, 2, November 2007
Ilias G. Basioudis and
Jere R. Francis
Date Posted: March 30, 2007Last Revised: April 06, 2009
Corporate Governance Developments in Italy HANDBOOK ON INTERNATIONAL CORPORATE GOVERNANCE: COUNTRY, ANALYSES, C. Mallin, ed., pp. 45-68, Edward Elgar, 2006
Andrea Melis
Date Posted: March 28, 2007
The Impact of International Accounting Standard 41 'Agriculture' in the Wine Industry
Graça Maria do Carmo Azevedo
Date Posted: March 28, 2007674 downloads
Examination of Audit Fee Premiums and Auditor Switching Pre and Post the Demise of Arthur Andersen and the Enactment of Sarbanes-Oxley Act
Joanna L.Y. Ho
and
Jiuzhou Wang
Date Posted: March 27, 2007
The Effect of Moods on Auditors' Inventory Valuation Decisions
Janne Chung
,
Jeffrey R. Cohen and
Gary S. Monroe
Date Posted: March 27, 2007Last Revised: October 09, 2009264 downloads
An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline
Timothy J. Fogarty and
Garen Markarian
Date Posted: March 26, 2007584 downloads
The Screening Effect of the Private Securities Litigation Reform Act U of Michigan Law & Economics, Olin Working Paper No. 07-008
Stephen J. Choi
,
Karen K. Nelson and
Adam C. Pritchard
Date Posted: March 26, 2007303 downloads
Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?
Vicky B. Hoffman
and
Mark F. Zimbelman
Date Posted: March 23, 2007Last Revised: November 10, 2008805 downloads
Economizing Principle in Accounting Research ESSAYS IN ACCOUNTING THEORY IN HONOR OF JOEL S. DEMSKI, Rick Antle, Froystein Gjesdal, Pierre Jinghong Liang, eds., Springer, 2007, Yale ICF Working Paper No. 07-12
Shyam Sunder
Date Posted: March 23, 2007215 downloads
Political Economy, Client Economic Importance and Auditor Independence: Some Evidence from Chinese Non-Big 4 Auditors
Ferdinand A. Gul ,
Aini Qiu
and
Jeong-Bon Kim V
Date Posted: March 23, 2007354 downloads
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms
Lori Holder-Webb ,
Jeffrey R. Cohen ,
Leda Nath
and
David Wood
Date Posted: March 21, 2007Last Revised: September 28, 20091192 downloads
A Prescription to Retire the Rhetoric of 'Principles-Based Systems' in Corporate Law, Securities Regulation and Accounting Boston College Law School Research Paper No. 127, Vanderbilt Law Review, Vol. 60, October-November 2007
Lawrence A. Cunningham
Date Posted: March 13, 20071070 downloads
Effects of Auditors' Concession Timing on Financial Officers' Negotiation Judgments
Hun-Tong Tan and
Ken Trotman
Date Posted: March 13, 2007207 downloads
Reduction of Non-Audit Fees and Earnings Management
Kam Wah Lai
Date Posted: March 02, 2007
Supreme Audit Institutions: Supremely Superfluous? A Cross Country Assessment ICER Working Paper No. 3/2007
Lorenz Blume
and
Stefan Voigt
Date Posted: February 28, 2007509 downloads
Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field
Joseph F. Brazel
,
Tina Carpenter
and
J. Gregory Jenkins
Date Posted: February 27, 2007Last Revised: December 11, 2009617 downloads
The Effect of Stopping Rules on the Evaluation of Audit Evidence
Peter R. Gillett
and
Marietta Peytcheva
Date Posted: February 27, 2007234 downloads
When Inconvenient Observation Meets Comfortable Myth - A Fresh Look at Audit Quality MGSM Working Paper No. 2007-9
Tyrone M. Carlin ,
Nigel Finch and
Guy Ford
Date Posted: February 27, 2007545 downloads
Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding
Jeffrey Coulton ,
Caitlin M. S. Ruddock
and
Stephen L. Taylor
Date Posted: February 23, 2007672 downloads
Investment Implications of a Restricted Universe: The Forbidden List in Accounting Firms NRG Working Paper No. 07-01
Eurydice Amstelveen
,
Erik L. van Dijk
,
Andre B. Dorsman
and
Hans Kuijl
Date Posted: February 21, 200762 downloads
The Chief Financial Officer's Perspective on Auditor Client Negotiations Contemporary Accounting Research, Vol. 24, No. 2, Summer 2007
Michael Gibbins ,
Susan A. McCracken
and
Steven Salterio
Date Posted: February 21, 2007
Unintended Consequences of Accelerated Filings: Are Involuntary Reductions in Audit Delay Associated with Reductions in Earnings Quality?
Tamara A. Lambert
,
Keith L. Jones and
Joseph F. Brazel
Date Posted: February 19, 2007Last Revised: May 14, 2013859 downloads
An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member States
Bader Al-Shammari ,
Philip R. Brown and
Ann Tarca
Date Posted: February 16, 2007655 downloads
Audit Committee Member Investigation of Significant Accounting Decisions Auditing: A Journal of Practice & Theory, Forthcoming
Bradley Pomeroy
Date Posted: February 15, 2007Last Revised: October 01, 2009421 downloads
The Effects of Documentation Methods on Auditors' Memory, Performance and Efficiency
Robert J. Ramsay and
Elizabeth A. Payne
Date Posted: February 15, 2007219 downloads
Internal Auditors' Perceptions of the Effectiveness of Red Flags to Detect Fraudulent Financial Reporting
Glen D. Moyes ,
Ping Lin
,
Raymond M. Landry II
and
Handan Vicdan
Date Posted: February 08, 20071015 downloads
Shareholder Rights and the Market Reaction to Sarbanes-Oxley Quarterly Review of Economics and Finance, Forthcoming
Seunghee Choi ,
Melissa B. Frye and
Minhua Yang
Date Posted: February 07, 2007
Internal Auditors' Fraud Risk Assessments: The Benefits of Brainstorming in Groups
Tina Carpenter
,
Jane L. Reimers
and
Phillip Z. Fretwell
Date Posted: February 06, 2007Last Revised: September 05, 2009549 downloads
Dualistic System of Banking Supervision in Switzerland
Bernard Milliet
Date Posted: January 29, 2007225 downloads
Auditors and Corporate Governance: Evidence from the Public Sector
Mark Schelker
Date Posted: January 27, 2007Last Revised: March 25, 2008638 downloads
Endogeneity Issues in Governmental Research Research in Governmental and Nonprofit Accounting, Volume 11, 135-149, 2004
Edward B. Douthett Jr. and
Linda M. Parsons
Date Posted: January 27, 2007
Investigating the Effects of Group Response Systems on Student Satisfaction, Learning and Engagement in Accounting Education
Alan Webb and
Carla Carnaghan
Date Posted: January 27, 2007456 downloads
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