Zobrazeno 1 - 10
of 34
pro vyhledávání: '"Brant E. Christensen"'
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:33-56
SUMMARY We use proprietary archival data to examine one annually inspected audit firm's experience with the PCAOB inspection process. We find that the firm's audits are primarily selected for inspection due to client characteristics, while deficienci
Autor:
David A. Wood, Muskan P. Achhpilia, Mollie T. Adams, Sanaz Aghazadeh, Kazeem Akinyele, Mfon Akpan, Kristian D. Allee, Abigail M. Allen, Elizabeth D. Almer, Daniel Ames, Viktor Arity, Dereck Barr-Pulliam, K. Asli Basoglu, Andrew Belnap, Jeremiah W. Bentley, Terje Berg, Nathan R. Berglund, Erica Berry, Avishek Bhandari, Md Nazmul Hasan Bhuyan, Paul W. Black, Eva Blondeel, David Bond, Annika Bonrath, A. Faye Borthick, Erik S. Boyle, Marianne Bradford, Duane M. Brandon, Joseph F. Brazel, Bryan G. Brockbank, Marcus Burger, Dmitri Byzalov, James N. Cannon, Cecil Caro, Abraham H. Carr, Jack Cathey, Ryan Cating, Kimberly Charron, Stacy Chavez, Jason Chen, Jennifer C. Chen, Jennifer W. Chen, Christine Cheng, Xu Cheng, Brant E. Christensen, Kimberly Swanson Church, N. J. Cicone, Patience Constance, Lauren A. Cooper, Candice L. Correia, Joshua Coyne, W. Alec Cram, Asher Curtis, Ronald J. Daigle, Steve Dannemiller, Stephan A. Davenport, Gregory S. Dawson, Karen J. L. De Meyst, Scott Dell, Sebahattin Demirkan, Christine A. Denison, Hrishikesh Desai, Steven DeSimone, Leah M. Diehl, Ruth Dimes, Bei Dong, Amy Donnelly, Adam du Pon, Huijue Kelly Duan, Ada Duffey, Ryan T. Dunn, Mary P. Durkin, Ann C. Dzuranin, Rachel M. Eberle, Matthew S. Ege, Dina El Mahdy, Adam Esplin, Marc Eulerich, Patricia Everaert, Nusrat Farah, Lauren Farish, Michael Favere-Marchesi, Dutch Fayard, Jessica R. Filosa, Melinda Ford, Diana R. Franz, Bachman P. Fulmer, Sarah Fulmer, Zhan Z. Furner, Sonia Gantman, Steve Garner, Jace Garrett, Xin Geng, Joanna Golden, William Goldman, Josue Gomez, Mark Gooley, Shawn P. Granitto, Karen Y. Green, Cindy L. Greenman, Gaurav Gupta, Ronald N. Guymon, Kevin Hale, Christopher J. Harper, S. Allen Hartt, Holly Hawk, Steven R. Hawkins, Erin M. Hawkins, David C. Hay, Rafael Heinzelmann, Cassy D. Henderson, Bradley E. Hendricks, William G. Heninger, Mary S. Hill, Nicole Holden, D. Kip Holderness, Travis P. Holt, Jeffrey L. Hoopes, Sheng-Feng Hsieh, Feiqi Huang, Hua-Wei Huang, Ting-Chiao Huang, Brian W. Huels, Kara Hunter, Patrick J. Hurley, Kerry Inger, Sharif Islam, Isaac Ison, Hussein Issa, Andrew B. Jackson, Scott C. Jackson, Diane J. Janvrin, Peggy D. Jimenez, Daniel Johanson, J. Scott Judd, Brett S. Kawada, Andrea Seaton Kelton, Sara Kern, Jon N. Kerr, Marsha B. Keune, Mindy Kim, Brian D. Knox, Gregory Kogan, Amr Kotb, Ronja Krane, Joleen Kremin, Kimberly S. Krieg, Jonathan Kugel, Ellen M. Kulset, Chamara Kuruppu, Garrison LaDuca, Barbara A. Lamberton, Melvin A. Lamboy-Ruiz, Bradley Lang, Stephannie A. Larocque, Melissa P. Larson, Bradley P. Lawson, James G. Lawson, Lorraine Lee, Margarita M. Lenk, Michelle Li-Kuehne, Jonathan Liljegren, Yi-Hung Lin, Wu-Po Liu, Zishang Liu, Brandon Lock, James H. Long, Tina Loraas, Suzanne Lowensohn, Thomas R. Loy, Hakim Lyngstadaas, Wim Maas, Jason E. MacGregor, Dag Øivind Madsen, Carissa L. Malone, Maximilian Margolin, Mary E. Marshall, Rachel M. Martin, Colleen McClain Mpofu, Chris McCoy, Nicholas C. McGuigan, Dwayne N. McSwain, Michele D. Meckfessel, Mark J. Mellon, Olivia S. Melton, Julie M. Mercado, Steven Mitsuda, Kennedy Modugu, Stephen Moehrle, Amirali Moeini Chaghervand, Kevin Moffitt, Joon Seok Moon, Brigitte Muehlmann, Johnna Murray, Emmanuel S. Mwaungulu, Noah Myers, J. Conrad Naegle, Martin J. Ndicu, Aaron S. Nelson, Anh L. Nguyen, Thomas Niederkofler, Ehsan Nikbakht, Ann D. O'Brien, Kehinde M. Ogunade, Daniel O'Leary, Mitchell J. Oler, Derek K. Oler, Kari Joseph Olsen, John I. Otalor, Kyle W. Outlaw, Michael. E. Ozlanski, Jenny Parlier, Jeffrey S. Paterson, Christopher A. Pearson, Michael J. Petersen, Steven T. Petra, Matthew D. Pickard, Jeffrey Pickerd, Robert Pinsker, Catherine Plante, James M. Plečnik, Richard A. Price, Linda A. Quick, Jana Raedy, Robyn Raschke, Julie Ravenscraft, Vernon Richardson, Brett A. Rixom, John F. Robertson, Iyad Rock, Miles A. Romney, Andrea Rozario, Michael F. Ruff, Kathleen Rupley, Ali Saeedi, Aaron Saiewitz, Leigh W. Salzsieder, Sayan Sarkar, Michael Saulls, Tialei A. Scanlan, Tammie J. Schaefer, Daniel Schaupp, Gary P. Schneider, Andreas Seebeck, R. Drew Sellers, Samantha C. Seto, Romi-Lee Sevel, Yuxin Shan, Matthew G. Sherwood, Maggie Singorahardjo, Hanna Kristin Skaftadottir, Justyna Skomra, Jason L. Smith, Dallin O. Smith, James Smith, Mason C. Snow, Ryan D. Sommerfeldt, Kate B. Sorensen, Trevor L. Sorensen, Andrew C. Spieler, Matthew A. Stallings, Lesya Stallings, Alan Stancill, Jonathan D. Stanley, Chad M. Stefaniak, Nathaniel M. Stephens, Bryan W. Stewart, Theophanis C. Stratopoulos, Daniel A. Street, Meena Subedi, Scott L. Summers, Charlotte H. Sundkvist, Christina Synn, Amanuel Tadesse, Gregory P. Tapis, Kerri Tassin, Samantha Taylor, Mary Teal, Ryan Teeter, Meredith Tharapos, Jochen C. Theis, Jack Thomas, Kristen S. Thompson, Todd A. Thornock, Wendy Tietz, Anthony M. Travalent, Brad S. Trinkle, J. Mike Truelson, Michael C. Turner, Brandon Vagner, Hamid Vakilzadeh, Jesse van der Geest, Victor van Pelt, Scott D. Vandervelde, Jose Vega, Sandra Vera-Muñoz, Brigham Villanueva, Nishani Edirisinghe Vincent, Martin Wagener, Stephanie Walton, Rick C. Warne, Olena V. Watanabe, David Watson, Marcia Weidenmier Watson, Jill Weber, Thomas Weirich, Ashley N. West, Amanda L. Wilford, Aaron B. Wilson, Brian Winrow, Timothy Winrow, Tasia S. Winrow, Denise Wiseman, Annie L. Witte, Bryan D. Wood, Jessica Wood, Darryl Woolley, Nicole S. Wright, Juan Wu, Xiaomei Xiong, Dimitri Yatsenko, Courtney E. Yazzie, Glen M. Young, Chanyuan Zhang, Aleksandra B. Zimmerman, Emily Zoet
Publikováno v:
Issues in Accounting Education, 38(4), 1-28. American Accounting Association
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f6241197d2dd0b09e6c26914fb67a600
https://pure.eur.nl/en/publications/4b4e63da-d144-4e62-9d69-6785ac220eb6
https://pure.eur.nl/en/publications/4b4e63da-d144-4e62-9d69-6785ac220eb6
Publikováno v:
Contemporary Accounting Research. 38:942-973
Using proprietary data from a global accounting firm, we investigate the determinants of auditors’ interim effort as well as the impact of interim effort on audit quality, client disclosure timeliness, audit hours, and audit fees. Public statements
Publikováno v:
The Accounting Review. 96:191-219
We examine whether PCAOB inspection reports increase auditors' litigation risk. We find that inspection reports with audit deficiencies are positively associated with the number of lawsuits subsequently filed against the inspected auditor. These resu
Publikováno v:
Contemporary Accounting Research. 37:1598-1621
We examine the use of intuition versus analytical thinking in auditor risk assessment using a task that requires auditors to assess a group of impairment indicators. We expect that auditor intuition, rooted in the subconscious, more likely reacts to
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Contemporary Accounting Research. 36:1461-1500
This study provides evidence that binary signals in audit reports are unable to fully communicate underlying risks that are inherently continuous in nature. Specifically, we find that companies whose audit reports signal an improvement in internal co
Publikováno v:
Contemporary Accounting Research. 36:958-998
We investigate the effect of executives and directors with prior banking crisis experience on bank outcomes around the global financial crisis (GFC). Executives and directors with previous experience leading banks through a bank crisis may have been
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:95-119
SUMMARY Researchers and practitioners have expressed the need to understand better the interactions between audit committees and auditors and how these interactions affect audits. Former partners affiliated with the external auditor and serving on th