Výsledky vyhledávání - "Herita Akamah"

Accounting Firm Association Membership and Small Audit Firm Growth

Autor: Herita Akamah, Kelli Saunders, Kenneth Bills, Jaehan Ahn

Publikováno v: AUDITING: A Journal of Practice & Theory. 41:45-65

SUMMARY In this study, we explore a topic of primary concern to small audit firms—attracting public audit clients. A potential avenue available to small audit firms to enhance their visibility and legitimacy among potential public audit clients is

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::70a455b2081c00a8fd40b634ec603f50
https://doi.org/10.2308/ajpt-19-049

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Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?

Autor: Herita Akamah, Jaehan Ahn

Publikováno v: AUDITING: A Journal of Practice & Theory. 41:21-44

SUMMARY Amidst heightened concern among U.S. and international regulators is the need to examine reasons why auditors are not issuing going-concern opinions (GCOs) to financially distressed clients who seem to warrant such opinions. We examine societ

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f6a50acd4784c799b57406205048b314
https://doi.org/10.2308/ajpt-2020-046

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Disincentives to exchange customized local GAAP for IFRS

Autor: Herita Akamah, Stephani Mason, Emily Shafron

Publikováno v: Journal of Accounting and Public Policy. 41:107002

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ffea15f88b254c5c5a800fa41e9d49b3
https://doi.org/10.1016/j.jaccpubpol.2022.107002

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The effect of disclosing audit quality control deficiencies on non-audit tax services: Evidence from Deloitte’s 2007 PCAOB Part II inspection report

Autor: Jaehan Ahn, Herita Akamah, Sydney Qing Shu

Publikováno v: Journal of Accounting and Public Policy. 40:106820

We examine whether public disclosure of Deloitte 2007 PCAOB Part II report, which identifies quality control deficiencies related to audits of income tax accounts, affects Deloitte’s auditor-provided tax services (APTS). Using a difference-in-diffe

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8712572468958c19ddd915f5bf7c7ec0
https://doi.org/10.1016/j.jaccpubpol.2021.106820

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Online_Appendix – Supplemental material for Does Ex Ante Severance Pay Affect the Timeliness of Bad News Disclosure? The Role of Managerial Exit Costs

Autor: Herita Akamah, Brockbank, Bryan, Shu, Sydney Qing

Supplemental material, Online_Appendix for Does Ex Ante Severance Pay Affect the Timeliness of Bad News Disclosure? The Role of Managerial Exit Costs by Herita Akamah, Bryan Brockbank and Sydney Qing Shu in Journal of Accounting, Auditing & Finance

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7bbb837e5ce42eb624273f779f2768e7

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