Capitol Federal Hall
Lawrence, KS 66045
United States
University of Kansas
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Audit Delay, Internal Control, SOX 404, Filing Deadline
audit report changes; PCAOB; United Kingdom; financial reporting quality; audit costs
Audit Report Changes, PCAOB, United Kingdom, Financial Reporting Quality, Audit Costs
Management Guidance, Management Forecast Accuracy, Internal Control over Financial Reporting
audit fee, audit quality, fee pressure, recession, misstatement, PCAOB
SOX Section 404, internal control material weakness remediation, corporate governance
Internal Control, Inventory Management, Firm Operations
auditor dismissal, audit fees, SOX 404
SOX 404, internal control over financial reporting, internal control material weakness, restatement
CFO Turnover, Professional Qualifications, Internal Contro, SOX 404
Supply chain relationships, audit firm selection, audit quality, audit pricing
Information Asymmetry, Demand for Auditing, Audit Fees, Going Concern Opinions
Auditor Realignments, Dismissals, Internal Control, SOX Section 404, Remediation
auditor independence, going concern, audit fees, non-audit fees
audit fee pressure, independence, recession, going concern opinion
Audit quality; audit cost; internal control over financial reporting; SOX
PCAOB, engagement partner signature, United Kingdom, audit quality, audit fees, costs and benefits
professional skepticism, management forecast, going-concern
Management Forecasts, Management Forecast Accuracy, Management Forecast Specificity, Cost of Equity
Initial Public Offering, IPO, Underpricing, Financial Expertise, Corporate Governance
operational efficiency; SOX 404(b); ICFR audits
operational efficiency, SOX 404(b), ICFR audits
auditor industry specialization, national level industry specialist, city level industry specialist, credit rating, bond spread
Enterprise Systems, Internal Controls, Information Quality, Management Forecast, Earnings Quality
audit quality; component auditor; financial reporting quality; group audit; multinational corporation; Public Company Accounting Oversight Board
audit quality, component auditor, financial reporting quality, group audit, multinational corporation, Public Company Accounting Oversight Board
Non-audit service fees, Total fees, Big 4 audits, Financial reporting credibility, SOX 404
restatements, internal control, CFO turnover, auditor resignation
restatement of internal control reports, financial statement restatements, CFO turnover, auditor resignation
enterprise risk management (ERM), management forecast, earnings volatility, uncertainty, internal information, external information
Face-to-Face, Auditor, Interaction, Taxi Rides, Audit Quality
audit adjustments, stock price feedback
PCAOB, Misstatements
financial reporting quality, auditor dismissal, director networks, auditor networks, auditor-director bonds, common auditor
PCAOB, Rule 3211, Form AP, audit partner, audit quality, audit fees, difference-in-differences
Nonaudit fees; SOX 404 audit opinions; Auditor independence; Engagement risk; Ambiguity in AS2.
SOX 404 audit, internal control
Sarbanes-Oxley, Internal Controls, Information Quality, Management Forecast
