Zobrazeno 1 - 10
of 14
pro vyhledávání: '"J. Owen Brown"'
Autor:
Velina Popova, J. Owen Brown
Publikováno v:
Current Issues in Auditing. 15:P17-P26
SUMMARY Public accounting firms continuously invest significant resources into enhancing audit quality. In this paper, we summarize Brown and Popova's (2019) key findings related to public disclosure of audit quality indicators (AQIs) and discuss imp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a69c674437ac8a2903724fd77446a152
https://doi.org/10.2308/ciia-2021-004
https://doi.org/10.2308/ciia-2021-004
Publikováno v:
Current Issues in Auditing. 14:P1-P9
SUMMARY This article summarizes “The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence” (Brown, Grenier, Pyzoha, and Reffett 2019), which examines two critical factors auditors consider when auditing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1361a898db260dcfc2318ff3c5c42c36
https://doi.org/10.2308/ciia-52674
https://doi.org/10.2308/ciia-52674
Publikováno v:
Current Issues in Auditing. 14:A10-A30
SUMMARY This case is inspired by actual experiences within the accounting and accounts payable departments of a large energy company, formerly part of the S&P 500. The primary objective of the case is to provide a real-world scenario depicting the ch
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::91ef7020e959017fe24546eacc94dfd5
https://doi.org/10.2308/ciia-52639
https://doi.org/10.2308/ciia-52639
Autor:
J. Owen Brown, Velina Popova
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:31-53
SUMMARY Both U.S. and international standard setters have sponsored initiatives to develop a reliable portfolio of audit quality indicators (AQIs). We conduct two experiments to examine how investors respond to receiving auditor-disclosed AQIs. We fi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a27a7d9c329310ff34f10f5b177189ee
https://doi.org/10.2308/ajpt-52417
https://doi.org/10.2308/ajpt-52417
Autor:
J. Owen Brown, Sudip Bhattacharjee
Publikováno v:
The Accounting Review. 93:97-115
Concerns over “revolving door” practices of companies hiring directly from their external auditor led to a Sarbanes-Oxley Act provision mandating a one-year cooling-off period before such hires can occur. Yet little is known as to whether these a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5915ecd44474fb4f44981e649e0f9bd8
https://doi.org/10.2308/accr-51816
https://doi.org/10.2308/accr-51816
Publikováno v:
Journal of Information Systems. 31:5-23
Rapid advances in technology within accounting information systems (AIS) accompanied by an increase in information accessibility render organizations vulnerable to the misuse of confidential data. AIS professionals are uniquely equipped and positione
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cfd6e85377feddaf261ccad6a9dd94c3
https://doi.org/10.2308/isys-51664
https://doi.org/10.2308/isys-51664
Autor:
Melanie Millar, J. Owen Brown
Publikováno v:
SSRN Electronic Journal.
Prior research shows that the outcome effect in auditor performance evaluations can create a disincentive to exercise professional skepticism by punishing auditors whose skeptical behavior does not identify a misstatement. We experimentally demonstra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a408aaa6f219ddca16f789b342ae294
https://doi.org/10.2139/ssrn.3502394
https://doi.org/10.2139/ssrn.3502394
Publikováno v:
SSRN Electronic Journal.
We provide a comprehensive review and synthesis of behavioral experimental literature that examines persuasion in auditing. We organize our review by applying McGuire’s (1969, 1978) five Components of Persuasive Communication: source, message, rece
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cb2551c25cfd184399c0c50f83e57cd9
https://doi.org/10.2139/ssrn.3516846
https://doi.org/10.2139/ssrn.3516846
Publikováno v:
Accounting and the Public Interest. 16:28-56
Accounting fraud represents a severe threat to the public interest, and whistleblowing remains the most effective fraud discovery mechanism. In this research, we integrate the theory of planned behavior with the fraud triangle to organize prior whist
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::02de6733e0d330da89cdb3449178459b
https://doi.org/10.2308/apin-51675
https://doi.org/10.2308/apin-51675
Autor:
Velina Popova, J. Owen Brown
Publikováno v:
Current Issues in Auditing. 10:P11-P17
SUMMARY This article summarizes “The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment” (Brown and Popova 2016), which investigates the influence that client management and the audit committee have on audito
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c515beb0e5c890f7f9641a56e03a6d4e
https://doi.org/10.2308/ciia-51424
https://doi.org/10.2308/ciia-51424