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Chicago Booth ARC: Auditing (Topic)

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19,959 Total downloads

Viewing: 1 - 34 of 34 papers

1.

The Value of Auditors’ Cross-Client Learning in Preventing Data Breaches

Number of pages: 65 Posted: 15 Jan 2021
Working Paper Series
Columbia Business School
Downloads 37
2.

Sampling and the Assurance Gathering Process Post SOX: A Field Investigation

Number of pages: 49 Posted: 30 Oct 2020
Working Paper Series
UC Irvine/The Paul Merage School of Business
Downloads 17
3.

Fintech in Financial Reporting and Audit for Fraud Prevention and Safeguarding Equity Investments

Roszkowska, P. (2020), "Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-09-2019-0098
Number of pages: 44 Posted: 28 Oct 2020 Last Revised: 09 Nov 2020
Accepted Paper Series
Cass Business School
Downloads 93
4.

Are Critical Audit Matters Informative?

Number of pages: 48 Posted: 10 Sep 2020
Working Paper Series
Prudential Financial - Quantitative Management Associates, New York University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Bucknell University Freeman College of Management
Downloads 217
5.

The Distraction Effect of Non-Audit Services on Audit Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 07 Apr 2020 Last Revised: 18 Nov 2020
Accepted Paper Series
University of Notre Dame - Mendoza College of Business, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 219
6.

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
Accepted Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

7.

A Behavioral Economics Approach to Sustainability Reporting

Number of pages: 18 Posted: 03 Jun 2019 Last Revised: 19 May 2020
Working Paper Series
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 110
8.

The Spillover Effect of SEC Comment Letters through Audit Firms

Number of pages: 61 Posted: 22 Mar 2019 Last Revised: 25 Sep 2020
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, University of Arkansas, University of Oklahoma and Brigham Young University
Downloads 265
9.

Auditors are Known by the Companies They Keep

Number of pages: 72 Posted: 19 Feb 2019 Last Revised: 04 Feb 2020
Working Paper Series
Public Company Accounting Oversight Board, University of Notre Dame - Department of Accountancy, University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 506
10.

Mandatory Book-Tax Conformity and Its Effects on Strategic Reporting and Auditing

Number of pages: 48 Posted: 26 Aug 2018 Last Revised: 06 Feb 2020
Working Paper Series
University of Zurich
Downloads 112
11.

The Primacy of Fair Presentation: Evidence From Regulators and the Courts

Accounting Horizons, Forthcoming
Number of pages: 25 Posted: 12 Mar 2018
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Southern California and The University of Texas at Dallas
Downloads 203
12.

Auditor Change Disclosures as Signals of Earnings Management and Risk

Number of pages: 31 Posted: 22 Feb 2018
Working Paper Series
Quinnipiac University School of Business and Yale University
Downloads 371
13.

Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality

Number of pages: 49 Posted: 09 Feb 2018
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 347
14.

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 61 Posted: 23 Aug 2017 Last Revised: 24 Mar 2020
Working Paper Series
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,050
15.

Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule

Becker Friedman Institute for Research in Economics Working Paper No. 2018-32
Number of pages: 62 Posted: 06 Jan 2017 Last Revised: 23 Mar 2019
Working Paper Series
Washington University in St. Louis - Olin Business School
Downloads 768
16.

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Number of pages: 57 Posted: 02 Jun 2016
Working Paper Series
University of Arizona - Department of Accounting (deceased), University of Connecticut and University of Arizona - Department of Finance
Downloads 471
17.

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Number of pages: 57 Posted: 02 Jun 2016
Working Paper Series
University of Arizona - Department of Accounting (deceased), University of Connecticut and University of Arizona - Department of Finance
Downloads 334
18.

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Journal of Accounting Research 55 (4): 963-994, 2017
Number of pages: 48 Posted: 11 Apr 2016 Last Revised: 05 Sep 2017
Accepted Paper Series
University of Texas at Austin and University of Arizona

Multiple version iconThere are 2 versions of this paper

Downloads 332
19.

Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements

Chicago Booth Research Paper No. 15-42
Number of pages: 79 Posted: 23 Sep 2015 Last Revised: 24 May 2017
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,068
20.

Optimal Penalty and Accounting Policy

Number of pages: 22 Posted: 09 Dec 2014
Working Paper Series
Osaka University and Waseda University - School of Commerce
Downloads 297
21.

Economic Growth and Financial Statement Verification

Chicago Booth Research Paper No. 14-30
Number of pages: 77 Posted: 30 Sep 2014 Last Revised: 02 Sep 2016
Working Paper Series
Boston University Questrom School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,155
22.

A Catch-22 in Audit Litigation? Interventions that Decrease Assessed Auditor Culpability by Reducing Assessed Fraud Detectability and Auditor Acquiescence Generate Reactance Effects that Increase Assessed Damages

Number of pages: 63 Posted: 21 Aug 2014 Last Revised: 29 Feb 2020
Working Paper Series
University of South Carolina - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 1,066
23.

Malleable Standards of Care Required by Jurors When Assessing Auditor Negligence

The Accounting Review, Vol. 92, No. 1, 2017
Posted: 28 Feb 2014 Last Revised: 30 Oct 2018
Accepted Paper Series
Arizona State University (ASU) - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
24.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Working Paper Series
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,323
25.

The Silent Majority: Private U.S. Firms and Financial Reporting Choices

Chicago Booth Research Paper No. 14-01
Number of pages: 75 Posted: 09 Jan 2014 Last Revised: 02 Apr 2020
Working Paper Series
Boston University Questrom School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,376
26.

Audit Quality and Auditor Reputation: Evidence from Japan

Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Number of pages: 49 Posted: 29 Jul 2012
Accepted Paper Series
The University of Chicago - Booth School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,340
27.

The Value of Verification in Debt Financing: Evidence from Private U.S. Firms

Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Paper
Number of pages: 62 Posted: 01 Feb 2011
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 1,477
28.

Measuring Securities Litigation Risk

Chicago Booth Research Paper No. 10-23, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 01 Jul 2010 Last Revised: 29 Dec 2012
Working Paper Series
George Washington University and The University of Chicago - Booth School of Business
Downloads 1,881
29.

Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process

Journal of Accounting and Economics, Forthcoming
Number of pages: 47 Posted: 28 Aug 2009
Accepted Paper Series
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 1,024
30.

Auditor Conservatism and Investment Efficiency

Accounting Review, Forthcoming, Chicago GSB Research Paper No. 08-03
Number of pages: 35 Posted: 17 Jul 2008 Last Revised: 13 Feb 2009
Accepted Paper Series
University of Houston and Booth School of Business, University of Chicago
Downloads 1,789
31.

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Journal of Accounting Research, Vol. 43, No. 2, May 2005
Posted: 14 Jan 2007
Accepted Paper Series
Harvard Business School

Multiple version iconThere are 3 versions of this paper

32.

Audit Committee Financial Literacy: What Might it Mean and Why Bother?

Networks Financial Institute Policy Brief No. 2006-PB-17
Number of pages: 23 Posted: 29 Nov 2006
Working Paper Series
University of Chicago - Accounting, Independent and William E. Wecker Associates, Inc.
Downloads 683
33.

Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

Journal of Accounting Research, Vol. 43, pp. 195-204, May 2005
Number of pages: 10 Posted: 08 May 2006
Accepted Paper Series
University of Illinois at Chicago - College of Business Administration
Downloads 28
34.

Why Do Audits Fail? Evidence from Lincoln Savings and Loan

Posted: 20 Jun 1999
Accepted Paper Series
University of Chicago - Booth School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Arizona - Department of Accounting