Results 231 to 240 of about 7,077,863 (284)
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Managerial Auditing Journal, 2014
The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB ...
Knechel, W.R., Shefchik, L.B.
+7 more sources
The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB ...
Knechel, W.R., Shefchik, L.B.
+7 more sources
Audit Partner Identification and Audit Quality
SSRN Electronic Journal, 2019This paper studies the effects of disclosing the audit engagement partner’s identity on individual and partnership incentives and overall audit quality. We model a collective decision problem, incorporating individual engagement partners’ preferences with the partnership’s choice of internal quality control.
Kyungha Kari Lee, Carolyn B. Levine
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Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK [PDF]
Business Strategy and the Environment, 2020 This study examines whether firms that appear to exhibit high sustainability reporting quality are less likely to engage in earnings management activities, thereby delivering financial information that is more transparent and reliable than that delivered
Habiba Al-Shaer
exaly +2 more sources
Review of Accounting Studies, 2019
We document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate popular proxies of audit quality.
Shivaram Rajgopal +2 more
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We document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate popular proxies of audit quality.
Shivaram Rajgopal +2 more
openaire +3 more sources
International Journal of Health Care Quality Assurance, 1993
Argues that audit in gynaecology must achieve improvement in the quality of the service provided or the resources spent on the audit process will be wasted. Setting up audit requires a lead person, time commitment, the involvement of all relevant staff and information.
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Argues that audit in gynaecology must achieve improvement in the quality of the service provided or the resources spent on the audit process will be wasted. Setting up audit requires a lead person, time commitment, the involvement of all relevant staff and information.
openaire +2 more sources
Auditing the quality of effluent discharges
Environmental Monitoring and Assessment, 1989The public and their elected representatives want to see whether they get Value-for-Money from investment in preventing pollution.For many rivers, the achievement of good water quality is a matter of regulating the discharges from wastewater treatment plants.
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Audit Review and the Change of Audit Quality
THE KOREAN TAX ASSOCIATION, 2021This study analyzes whether the audit quality has changed since the audit review for D company. The audit review began in 2015 when the regulator raised suspicions about Company D’s accounting fraud, which disclosed massive losses. As a result of investigation and supervision, stern measures were taken against the audited companies and auditors.
Soo-yeol Choi, Hee Chun Roh, Jin-ha Park
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The Effect of Audit Duality on Audit Quality
Journal of International Accounting Research, 2020ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS).
Lawrence Chui, Oksana Kim, Byron J. Pike
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