Lev Timoshenko

University of Calgary - Haskayne School of Business

2500 University Dr NW

Calgary, Alberta T2N 1N4

Canada

SCHOLARLY PAPERS

7

DOWNLOADS

979

SSRN CITATIONS

4

CROSSREF CITATIONS

3

Scholarly Papers (7)

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 368 (145,642)
Citation 2

Abstract:

Loading...

changes in accounting estimates, financial restatements, financial reporting quality

2.

How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?

Forthcoming in Behavioral Research in Accounting
Number of pages: 72 Posted: 29 Apr 2022
J. Efrim Boritz and Lev Timoshenko
University of Waterloo - School of Accounting and Finance and University of Calgary - Haskayne School of Business
Downloads 211 (256,657)
Citation 1

Abstract:

Loading...

audit of estimates, goodwill impairment, discounted cash flow, verbal protocol analysis, fair value auditing processaudit of estimates, goodwill impairment, discounted cash flow, verbal protocol analysis, fair value auditing process

3.

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 157 (333,214)
Citation 1

Abstract:

Loading...

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

4.

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

Journal of Information Systems, Vol 29, No. 1 (Spring) 2015: 9-36
Number of pages: 46 Posted: 10 Sep 2014 Last Revised: 09 Dec 2021
J. Efrim Boritz and Lev Timoshenko
University of Waterloo - School of Accounting and Finance and University of Calgary - Haskayne School of Business
Downloads 132 (382,549)
Citation 3

Abstract:

Loading...

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

5.

How Understandable are SOX 404 Reports?

International Journal of Accounting Information Systems, Elsevier, vol. 39(C). DOI: 10.1016/j.accinf.2020.100486 , AAA Annual Conference, August 2014
Number of pages: 39 Posted: 16 Jan 2014 Last Revised: 24 Nov 2021
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 111 (435,625)
Citation 1

Abstract:

Loading...

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

6.

Determinants of the Readability of SOX 404 Reports

Journal of Emerging Technologies in Accounting (2016) 13 (2): 145–168. https://doi.org/10.2308/jeta-51593
Posted: 06 Dec 2021
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

Abstract:

Loading...

SOX 404 reports, readability, FOG Index, internal control weaknesses

7.

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

Abstract:

Loading...

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