4期

最新文章

• The differential use of information by experienced and novice auditors in the performance of ill-structured audit tasks AI翻译
  作者：Earley, CE
  作者单位：University of Connecticut
  摘要：The experiment reported in this paper tests a theoretical model of experienced and novice auditors' information use. The model, based on social cognition research, posits that when judgements are sequential, the information encountered first affects the processing of subsequent information. Specifically, initial information that is in line with expectations results in more superficial processing of subsequent information than initial information that violates expectations. The judgements of 13...
• Corporate governance and the audit process AI翻译
  作者：Cohen, J; Krishnamoorthy, G; Wright, AM
  作者单位：Boston College; Northeastern University
  摘要：There has been growing recognition in recent years of the importance of corporate governance in ensuring sound financial reporting and deterring fraud. The audit serves as a monitoring device and is thus part of the corporate governance mosaic. The objective of this paper is to examine the impact of various corporate governance factors, such as the board of directors and the audit committee, on the audit process. Importantly, there is little professional guidance on how auditors should conside...
• Discussion of Determinants of revenue-reporting practices for Internet firms AI翻译
  作者：Chamberlain, SL
  作者单位：University of British Columbia
• Audit-firm tenure and the quality of financial reports AI翻译
  作者：Johnson, VE; Khurana, IK; Reynolds, JK
  作者单位：University System of Georgia; Georgia State University; University of Missouri System; University of Missouri Columbia; Louisiana State University System; Louisiana State University
  摘要：This study examines whether the length of the relationship between a company and an audit firm (audit-firm tenure) is associated with financial-reporting quality. Using two proxies for financial-reporting quality and a sample of Big 6 clients matched on industry and size, we find that relative to medium audit-firm tenures of four to eight years, short audit-firm tenures of two to three years are associated with lower-quality financial reports. In contrast, we find no evidence of reduced financ...
• Discussion of Determinants of revenue-reporting practices for Internet firms AI翻译
  作者：Chamberlain, SL
  作者单位：University of British Columbia
• Audit-firm tenure and the quality of financial reports AI翻译
  作者：Johnson, VE; Khurana, IK; Reynolds, JK
  作者单位：University System of Georgia; Georgia State University; University of Missouri System; University of Missouri Columbia; Louisiana State University System; Louisiana State University
  摘要：This study examines whether the length of the relationship between a company and an audit firm (audit-firm tenure) is associated with financial-reporting quality. Using two proxies for financial-reporting quality and a sample of Big 6 clients matched on industry and size, we find that relative to medium audit-firm tenures of four to eight years, short audit-firm tenures of two to three years are associated with lower-quality financial reports. In contrast, we find no evidence of reduced financ...