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Advanced Search Results For "AUDIT committees"

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 "AUDIT committees"
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The Effects of Accounting Expertise of Board Committees on the Short- and Long-Term Consequences of Financial Restatements.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p603-632. 30p. 1 Diagram, 5 Charts.

Abstract: Using financial restatements as the contextual setting, we examine whether the accounting expertise of board committees affects the consequences of financial reporting quality. We analyze both short-term consequences—stock market reactions surrounding ...

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What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p523-546. 24p. 7 Charts.

Abstract: Although the Public Company Accounting Oversight Board (PCAOB) inspections commenced in 2003, few studies have analyzed the recurring nature of audit deficiencies both within and across U.S. and non-U.S. firms. This study investigates longitudinal tren...

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Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p1986-2022. 37p.

Abstract: RÉSUMÉ: Trompe‐moi une fois, honte à toi, trompe‐moi deux fois, honte à moi : l'impact à long terme de la disparition d'Arthur Andersen sur la qualité de l'audit des associés Bien que des preuves récentes suggèrent que chacun des associés d'audit expli...

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A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?†‡.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p234-270. 37p.

Abstract: RÉSUMÉ: Question d'apparences : comment l'expertise en matière d'audit profite‐t‐elle aux comités d'audit lors de la sélection des auditeurs? La littérature à ce jour révèle relativement peu de choses sur le rôle de l'expertise dans la sélection des au...

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Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p371-403. 33p.

Abstract: RÉSUMÉ: Les liens tissés antérieurement dans un cabinet d'audit entre l'auditeur et un membre du comité d'audit influencent‐ils la qualité de l'audit? Nous cherchons à savoir si les liens tissés antérieurement dans un cabinet d'audit (alma mater) entre...

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Expanded Auditor's Report Disclosures and Loan Contracting*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p3214-3253. 40p.

Abstract: RÉSUMÉ: Rapports d'audit élaborés et contrats d'emprunt Depuis octobre 2013, les auditeurs des principales entreprises cotées en bourse au Royaume‐Uni sont tenus de préparer un rapport d'audit plus élaboré qui décrit les procédures d'audit, les risques...

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Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities.

Publication Type: Academic Journal

Source(s): Auditing: A Journal of Practice & Theory. Nov2022, Vol. 41 Issue 4, p1-31. 31p. 8 Charts.

Abstract: SUMMARY: Recently, in response to calls for more transparency, many firms have begun reporting the activities undertaken by their audit committees in overseeing the work of the external auditor. We use a composite measure of audit committees' reported ...

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Audit committee members' proximity to corporate headquarters and audit fees.

Publication Type: Academic Journal

Source(s): Managerial Auditing Journal. 2022, Vol. 37 Issue 8, p1062-1090. 29p.

Abstract: Purpose: This study aims to investigate how audit committee members' geographical location relative to corporate headquarters affects audit fees. The motivation for the paper rests on the observation that regulatory and market trends have significantly...

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Audit committee voluntary disclosure describing external auditor oversight: Does it reflect higher audit quality?

Publication Type: Academic Journal

Source(s): Journal of Corporate Accounting & Finance (Wiley). Oct2022, Vol. 33 Issue 4, p22-38. 17p. 7 Charts.

Abstract: This study examines the association between audit committee voluntary disclosures related to external auditor oversight and audit quality of the top US bank holding companies for a period of 10 years. Using manual coding of the voluntary disclosures th...

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Does the Audit Committee Moderate the Effects of non-interest Activities on Bank Risks in China?

Publication Type: Academic Journal

Source(s): Emerging Markets Finance & Trade. 2022, Vol. 58 Issue 14, p4079-4090. 12p. 3 Charts.

Abstract: Using Chinese data from 2000 to 2019, we investigate whether the audit committee moderates the effects of non-interest activities on bank risks. Three main results emerge. First, insolvency risk, portfolio risk, leverage risk, and return on assets (ROA...

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