Zobrazeno 1 - 5
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pro vyhledávání: '"Elizabeth N. Cowle"'
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
We examine how auditors respond to news coverage of their firm and evaluate the extent to which national news outlets function as a watchdog over audit firms. We find that when media coverage includes issues specific to audit conduct (i.e., restateme
Publikováno v:
SSRN Electronic Journal.
Consulting service revenues recently surpassed audit revenues as the primary income source for the largest accounting firms. Since SOX limits the provision of consulting services to audit clients, this shift in revenues implies that firms and many cl
Autor:
Elizabeth N. Cowle, Stephen P. Rowe
Publikováno v:
SSRN Electronic Journal.
We examine the reputational impact of an audit office issuing adverse internal control opinions (adverse ICOs). While prior research has examined how clients that receive an adverse ICO respond, we focus on clients that did not receive an adverse ICO