Lev Timoshenko

University of Calgary - Haskayne School of Business

2500 University Dr NW

Calgary, Alberta T2N 1N4

Canada

SCHOLARLY PAPERS

5

DOWNLOADS

464

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (5)

1.

The Association between Changes in Accounting Estimates and Accounting Restatements

Number of pages: 43 Posted: 16 May 2018
Philip Beaulieu, B. Louise Hayes and Lev Timoshenko
University of Calgary, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 163 (190,149)
Citation 1

Abstract:

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changes in accounting estimates, financial restatements, financial reporting quality

2.

How Readable are SOX 404 Reports? An Application of Textual Analysis

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 15 Jan 2016
J. Efrim Boritz, B. Louise Hayes and Lev Timoshenko
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 116 (248,090)

Abstract:

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SOX 404 auditor's reports; SOX 404 management's reports; readability; FOG Index; internal control weaknesses

3.

Firm-Specific Characteristics of the SEC's XBRL Voluntary Filing Program Participants

Journal of Information Systems, 2015 (Forthcoming)
Number of pages: 46 Posted: 10 Sep 2014 Last Revised: 13 Jan 2015
J. Efrim Boritz and Lev Timoshenko
University of Waterloo - School of Accounting and Finance and University of Calgary - Haskayne School of Business
Downloads 108 (260,799)
Citation 2

Abstract:

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Voluntary disclosure, early adoption of innovations, XBRL, SEC voluntary filing program, Corporate disclosure technology

4.

How Informative are SOX 404 Reports?

AAA Annual Conference, August 2014
Number of pages: 39 Posted: 16 Jan 2014 Last Revised: 18 Dec 2014
J. Efrim Boritz, B. Louise Hayes and Lev Timoshenko
University of Waterloo - School of Accounting and Finance, University of Guelph - Gordon S. Lang School of Business and Economics and University of Calgary - Haskayne School of Business
Downloads 77 (323,641)

Abstract:

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Informativeness of SOX 404 reports; information technology control weaknesses; internal control weaknesses; content analysis; novice auditors; experienced auditors

5.

On the Use of Checklists in Auditing: A Commentary

Current Issues in Auditing Volume 8, Issue 1, 2014: C1-25
Posted: 04 Jun 2014 Last Revised: 31 Oct 2014
J. Efrim Boritz and Lev Timoshenko
University of Waterloo - School of Accounting and Finance and University of Calgary - Haskayne School of Business

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checklists, red flag checklists, decision aids, fraud risk assessment