Results 341 to 350 of about 514,449 (400)
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The Arithmetic Teacher, 1972
We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the ...
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We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the ...
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Contemporary Accounting Research, 2018
In this study, we examine whether greater accounting expertise among audit committee members helps safeguard auditor independence by reducing the likelihood of auditor dismissal following an adverse internal control opinion or an income-decreasing ...
L. Lisic +3 more
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In this study, we examine whether greater accounting expertise among audit committee members helps safeguard auditor independence by reducing the likelihood of auditor dismissal following an adverse internal control opinion or an income-decreasing ...
L. Lisic +3 more
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The effect of auditor quality to professional skepticsm and its relationship to audit quality
International Journal of Law and Management, 2018Purpose The purpose of this paper is to investigate the relationships between auditor quality to professional skepticism and between auditor quality and professional skepticism to audit quality.
A. Kusumawati, Syamsuddin Syamsuddin
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
Journal of Accounting Research, 2018Two critical aspects of the model of auditor expertise development in Tan and Libby [1997] are that audit firms do not value tacit knowledge in inexperienced auditors but do value it in experienced auditors.
J. Bol +3 more
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Auditor Resignations and Auditor Industry Specialization
Accounting Horizons, 2008SYNOPSIS: The increase of Big 4 auditor resignations in the newly regulated auditing environment creates a rich setting to examine the supply-side effects of auditor industry specialization. The authors estimate logistic regressions to examine whether audit firms consider industry specialization at both the local and national levels when deciding on ...
William J. Cenker, Albert L. Nagy
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Review of accounting studies, 2022
Bright Asante-Appiah, Tamara A. Lambert
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Bright Asante-Appiah, Tamara A. Lambert
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Auditor Litigation: Deterrence Implications for Non-Sued Auditors
SSRN Electronic Journal, 2016Litigation poses a significant business risk for auditors. We argue that auditors learn from other auditors’ litigation events and examine the consequences of such events for future accounting misstatements. Using a hand-collected sample of auditor litigation events, we find a significant subsequent decrease in misstatement frequency in within-industry
Sean S. Cao +3 more
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Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland
International Journal of Accounting, Auditing and Performance Evaluation, 2013A Green Paper on Audit Policy published by the European Commission is questioning, among other issues, whether the maximum fee collected from one client should be regulated and whether continuous assignment should be limited. In this paper, we examine the association between fee dependence and auditor tenure on auditor independence in Finland.
Damai Nasution, Ralf Östermark
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JAMA: The Journal of the American Medical Association, 1989
On March 3, 1987, JAMA received a manuscript entitled "Increased Seizure Frequency With Generic Primidone." The authors, Wyllie, Pippenger, and Rothner from The Cleveland Clinic Foundation, described the case of a 16-year-old girl who had had seizures since birth, but who, while receiving antiepileptic drugs that included Mysoline (primidone produced ...
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On March 3, 1987, JAMA received a manuscript entitled "Increased Seizure Frequency With Generic Primidone." The authors, Wyllie, Pippenger, and Rothner from The Cleveland Clinic Foundation, described the case of a 16-year-old girl who had had seizures since birth, but who, while receiving antiepileptic drugs that included Mysoline (primidone produced ...
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The auditor market and auditor independence
European Accounting Review, 2000This article reviews recent changes in the business environment and considers how these impact upon auditing. It presents a view of the drivers of quality in auditing and assesses how these may be impacted by changes in the rules on the independence of auditors.
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