An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments

Autor: Jeffrey R. Cohen, Ganesh Krishnamoorthy, Marietta Peytcheva, Arnold M. Wright

Publikováno v: Cohen, J R, Krishnamoorthy, G, Peytcheva, M & Wright, A M 2022, ' An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments ', Auditing, vol. 41, no. 4, pp. 107-133 . https://doi.org/10.2308/AJPT-19-071
Auditing, 41(4), 107-133. American Accounting Association

SUMMARY The PCAOB, in its inspection process, has historically focused on reporting audit deficiencies and used a risk-weighted selection method. In two experiments (focusing on a “micro” and a “macro” investment), we take a “what if” exp

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6b5c0d946a1ac5d65e306c36e9a32a1d
https://hdl.handle.net/1871.1/42bed709-48db-40a9-b0a2-2bbb517f3bc1

The Efficacy of a Decision Support System in Enhancing Risk Assessment Performance

Autor: Siew H. Chan, Qian Song, Arnold M. Wright

Publikováno v: Decision Sciences. 48:307-335

A pervasive challenge for decision-makers is evaluating data of varying form (e.g., quantitative vs. qualitative) and credibility in arriving at an overall risk assessment judgment. The current study tests the efficacy of a Decision Support System (D

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a6310a27740720d0fc0261c9f7426eb6
https://doi.org/10.1111/deci.12225

Changes in Audit Market Competition and the Big N Premium

Autor: Elizabeth Carson, Roger Simnett, Billy S. Soo, Arnold M. Wright

Publikováno v: AUDITING: A Journal of Practice & Theory. 31:47-73

SUMMARY We respond to calls for research into the effect of the decline in the number of Big N firms on market power and consequential impact on competition (U.S. Department of the Treasury 2008; European Commission 2010; U.K. House of Lords 2011) by

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d8f04fff150da59fbaac0da9f5aa4f50
https://doi.org/10.2308/ajpt-10295

Academic Research on Communications Among External Auditors, the Audit Committee, and the Board: Implications and Recommendations for Practice

Autor: Ganesh Krishnamoorthy, Jeffrey R. Cohen, Arnold M. Wright, Lisa Milici Gaynor

Publikováno v: Current Issues in Auditing. 2:A1-A8

SUMMARY: This article provides a summary of the academic research findings on the attributes of effective audit committees and potential threats to financial reporting quality that should lead to heightened auditor and audit committee sensitivity. Th

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5992d8dfab700ccc0db37304cddfb7b8
https://doi.org/10.2308/ciia.2008.2.1.a1

Quantification and Persuasion in Managerial Judgement Discussion of 'Quantification and Persuasion in Managerial Judgement'

Autor: KATHRYN KADOUS, LISA KOONCE, KRISTY L. TOWRY, ARNOLD M. WRIGHT

Publikováno v: Contemporary Accounting Research. 22:643-691

Accounting involves assigning numbers to events — quantifying them. Conventional wisdom holds that putting numbers to an argument enhances its persuasive power. There is, however, little scholarly evidence to support or refute this claim, in accoun

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::48010c627d0567f99aac42a29ad98984
https://doi.org/10.1506/568u-w2fh-9yqm-qg30