Zobrazeno 1 - 10
of 49
pro vyhledávání: '"Dan A. Simunic"'
Autor:
Dan A. Simunic, Xi Wu
Publikováno v:
China Journal of Accounting Research, Vol 2, Iss 2, Pp 1-25 (2009)
Externí odkaz:
https://doaj.org/article/b55eda96a9594fe8b9d08c0b803fad28
Publikováno v:
Journal of International Accounting Research. 19:3-8
The market for audit services has been the subject of extensive academic research since the 1970s. The prevailing view is that audit markets are characterized by tiers of suppliers (Big 4 versus non-Big 4, and industry specialists versus non-speciali
Publikováno v:
International Journal of Auditing. 24:347-365
Publikováno v:
SSRN Electronic Journal.
Autor:
Dan A. Simunic, Gary C. Biddle
Publikováno v:
The Accounting Review. 94:353-356
Autor:
Dan A. Simunic
The financial information provided to governments, creditors, investors etc. by businesses has been verified by auditors since ancient times. In its modern form, the independent public accounting profession has its roots in 19th century Scotland. A d
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
The market for audit services has been the subject of extensive academic research since the 1970’s. The prevailing view is that audit markets are characterized by tiers of suppliers (Big 4 vs. non-Big 4, and industry specialists vs. non-specialists
Autor:
Minlei Ye, Dan A. Simunic
Publikováno v:
Journal of Accounting, Auditing & Finance. :0148558X2210784
This article analyzes the impact of Public Company Accounting Oversight Board (PCAOB)-type regulatory oversight and legal liability on audit quality and social surplus. We show the conditions under which regulatory oversight can improve audit quality
Publikováno v:
Journal of Accounting, Auditing & Finance. :0148558X2110624
This study provides new evidence on the influential role of external auditors in enhancing the informativeness of form 10-K annual reports to shareholders. Specifically, we find that the client’s choice of a Big 4 auditor (PwC, EY, KPMG, and Deloit