Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Andrew Reffett"'
Publikováno v:
Current Issues in Auditing. 16:P1-P8
SUMMARY To minimize the associated risks (e.g., litigation, regulatory scrutiny) of implementing increasingly advanced data and analytics-based substantive auditing techniques, audit firms should ensure that key audit stakeholder groups sufficiently
Publikováno v:
Contemporary Accounting Research. 38:2224-2263
Regulators and researchers tend to focus primarily on the risk-shifting benefits of audit liability insurance. We obtain field data from the US audit insurance industry (16 interviews and 83 survey responses) to examine whether insurers also possess
Publikováno v:
Accounting Horizons. 35:47-68
SYNOPSIS Public accounting firms have developed reliable substantive tests using data and analytics based procedures to improve audit quality and efficiency. However, firms need to convince audit stakeholders that relying on data and analytics based
Autor:
Eldar Maksymov, Mark E. Peecher, D. Jordan Lowe, Jeffrey S. Pickerd, Dain C. Donelson, Andrew Reffett
Publikováno v:
Contemporary Accounting Research. 37:1400-1443
Prior research indicates that most audit legal disputes settle. There is, however, little evidence of the factors that drive the settlement norm and its exceptions in audit legal disputes. To better understand these factors, we rely on theory related
Publikováno v:
Current Issues in Auditing. 14:P1-P9
SUMMARY This article summarizes “The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence” (Brown, Grenier, Pyzoha, and Reffett 2019), which examines two critical factors auditors consider when auditing
Publikováno v:
Current Issues in Auditing. 13:P12-P20
SUMMARY The Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions requiring executives to pay back incentive-based compensation that they earned based on financial statements that are subsequently restated. These provi
Publikováno v:
Current Issues in Auditing, 15, 10-16
Current Issues in Auditing, 15, 2, pp. 10-16
Current Issues in Auditing, 15, 2, pp. 10-16
SUMMARY Maksymov, Pickerd, Lowe, Peecher, and Reffett (2020b) draw insights based on interviews with 27 prominent audit litigation attorneys about the factors affecting the initiation of legal claims against auditors and how such factors affect settl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dd4f690a7cd536731ace14fca2253679
https://doi.org/10.2308/CIIA-2020-023
https://doi.org/10.2308/CIIA-2020-023
Publikováno v:
SSRN Electronic Journal.
We provide theory and experimental evidence that, in cases of undetected fraud, professional evaluators (i.e. experienced auditors) do not evaluate auditor performance any more favorably when the auditor more accurately assessed a heightened risk of
Publikováno v:
Journal of Business Ethics. 158:313-332
Both the Sarbanes–Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions that require executives to pay back incentive compensation earned on financial statements that are restated in a subsequent period. Such provisions inten
Publikováno v:
Journal of Business Ethics. 156:71-88
This study examines how codes of conduct, monitoring, and penalties for dishonest reporting affect reporting honesty in an online labor market setting. Prior research supports the efficacy of codes of conduct in promoting ethical behavior in a variet