John Keyser

Case Western Reserve University

10900 Euclid Ave.

Cleveland, OH 44106

United States

  • Case Western Reserve University

SCHOLARLY PAPERS

2

DOWNLOADS

221

SSRN CITATIONS

0

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Scholarly Papers (2)

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1.

A Tale of Three Perspectives: How GNFs, Annual NAFs, and Triennial NAFs Experience the PCAOB Inspection Deficiency Remediation Process

Number of pages: 44 Posted: 14 Nov 2023 Last Revised: 30 Aug 2024
Kenneth L. Bills, John Keyser, Marietta Peytcheva and Ally Zimmerman
Michigan State University - Department of Accounting & Information Systems, Case Western Reserve University, Lehigh University and Florida State University - Department of Accounting
Downloads 139 (399,700)

Abstract:

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remediation, inspection deficiencies, quality control criticisms, global network firms, non-affiliated firms, strategic responses, small audit firms, Non-Big 4, Big 4

2.

Psychological Distance and Auditor Assessment of the Severity of an Internal Control Deficiency

Number of pages: 46 Posted: 24 Oct 2023 Last Revised: 05 Jun 2024
Scott C. Jackson, John Keyser and Douglas F. Prawitt
University of Nevada, Las Vegas, Case Western Reserve University and Brigham Young University
Downloads 82 (578,656)

Abstract:

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Construal Level Theory, Psychological Distance, ICFR, Material Weakness, Material Misstatement