430 Wehner
College Station, TX 77843-4353
United States
Texas A&M University - Department of Accounting
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in Total Papers Downloads
Big 4 auditor; auditor reputation; stock price reaction; auditor market share
audit demand, audit quality, service quality, technical expertise, flexibility, partner autonomy, credence goods
Outsourcing, SAS 70/SSAE 16/ SOC report, service organizations, audit quality
employment opportunities, audit quality, accounting firm human capital, busy season
Internal audit, Management experience, Earnings management, Real earnings management, Accruals-based earnings management
bank performance; bank risk-taking; internal control quality
adjusted EBITDA, non-GAAP, audit
internal audit, labor market, job demand, accounting and operational failures
PCAOB, Audit Regulation, Auditor Inspections, Responsive Regulation Theory
Auditor Lenience, Audit Quality, Auditor Market Share, Insurance Industry
PCAOB inspections, earnings comparability, foreign auditors, global financial reporting, audit regulation
Audit Quality, Consulting, PCAOB, Non-Audit Services
PCAOB, Comparability, Foreign Auditors
Audit Firm Networks, Comparability, Investor Protection, ISAs
social hierarchy, power, status, tax function
SEC Comment Letters, SEC Resource Constraints, Financial Reporting Quality
SEC comment letters, SEC resource constraints, financial reporting quality
Securities Litigation, Reputation, Audit Fees, Audit Pricing
internal control weaknesses, Sarbanes-Oxley Act (SOX), fraud, PCAOB
Internal audit function; internal audit quality; management misconduct; corporate governance
audit committees, earnings management, status, financial expertise
Auditor fees, auditor independence, internal controls