Zobrazeno 1 - 10
of 38
pro vyhledávání: '"Jagan Krishnan"'
Publikováno v:
Current Issues in Auditing. 16:P16-P26
SUMMARY This article summarizes and reflects on the implications of the published study “Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality” (Khavis and Krishnan 2021), which examines the link between employee satis
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce2f47cf18e0e1e29d27a62d98548e62
https://doi.org/10.2308/ciia-2021-006
https://doi.org/10.2308/ciia-2021-006
Autor:
Joshua A. Khavis, Jagan Krishnan
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:161-192
SUMMARY The PCAOB's audit-quality framework posits that superior inputs are essential for achieving high audit quality, and these inputs depend on the accounting firm's ability to recruit and retain quality personnel. However, the link between these
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::27906bb415599f747820119770ddd027
https://doi.org/10.2308/ajpt-18-029
https://doi.org/10.2308/ajpt-18-029
Publikováno v:
Review of Accounting and Finance. 19:221-246
Purpose The Dodd–Frank Act of 2010 exempts small, non-accelerated filers from compliance with Sarbanes–Oxley Act (SOX) Section 404b internal control audits. However, these firms are required to comply with other internal control regulations, name
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::90c98eff353a998904c281d65dbbb594
https://doi.org/10.1108/raf-05-2018-0107
https://doi.org/10.1108/raf-05-2018-0107
Publikováno v:
SSRN Electronic Journal.
The so-called “revolving door” for employees moving from the Public Company Accounting Oversight Board (PCAOB) to the accounting firms it regulates has received heightened scrutiny recently. Hendricks, Landsman, and Pena-Romera (HLP) (2019) docum
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1c3ba2e357ab2b632c4d1767e573e95f
https://doi.org/10.2139/ssrn.3648214
https://doi.org/10.2139/ssrn.3648214
Publikováno v:
Journal of Accounting and Public Policy. 40:106846
Financial scandals such as those surrounding the Enron-Andersen debacle provoke concerns that auditors lack independence when faced with influential clients, and are unwilling to respond to client risks by resigning. Unlike previous studies that exam
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3e4d4405ff138c97a43af1b7f35c923a
https://doi.org/10.1016/j.jaccpubpol.2021.106846
https://doi.org/10.1016/j.jaccpubpol.2021.106846
Publikováno v:
AUDITING: A Journal of Practice & Theory. 37:1-24
SUMMARY This study investigates (1) why some IPO firms proactively disclose internal control weaknesses (ICWs) and remediation progress in their prospectuses before going public, despite being exempt from the requirements of Sections 302 and 404 of t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::384ebd048e0baab87dc7de116113d602
https://doi.org/10.2308/ajpt-51876
https://doi.org/10.2308/ajpt-51876
Publikováno v:
The Accounting Review. 92:143-166
We investigate the impact of the Public Company Accounting Oversight Board's (PCAOB) first-time inspections of foreign accounting firms by examining abnormal accruals around the inspection year, and the value relevance of accounting numbers around th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d60ddfa4f845384c72a26157a7d57d74
https://doi.org/10.2308/accr-51642
https://doi.org/10.2308/accr-51642
Autor:
Jagan Krishnan, Joshua A. Khavis
Publikováno v:
SSRN Electronic Journal.
The PCAOB’s audit-quality framework posits that superior inputs are essential for achieving high audit quality, and these inputs depend on the accounting firm’s ability to recruit and retain quality personnel. However, the link between these inpu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2a2bd1dd9989e25199d7824ca2a0b931
https://doi.org/10.2139/ssrn.3095057
https://doi.org/10.2139/ssrn.3095057
Publikováno v:
SSRN Electronic Journal.
This study investigates (a) why some IPO firms proactively disclose internal control weaknesses (ICWs) and remediation progress in their prospectuses before going public, despite being exempt from the requirements of Sections 302 and 404 of the Sarba
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c05264ac32d0060f37355b14142d3a9a
https://doi.org/10.2139/ssrn.2966375
https://doi.org/10.2139/ssrn.2966375
Publikováno v:
AUDITING: A Journal of Practice & Theory. 33:1-39
SUMMARY: Prior studies document a negative market reaction to going concern opinions. We extend this literature by focusing on the link between the going concern opinion and the cost of equity capital. Using two different samples (one comprising dist
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a0e0b04cc39894a361472bbcb8c01ca2
https://doi.org/10.2308/ajpt-50827
https://doi.org/10.2308/ajpt-50827