Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Jared Eutsler"'
Publikováno v:
Issues in Accounting Education. 38:107-123
Fraud cases used in accounting often focus on financial statement frauds affecting large businesses—while asset misappropriation frauds and those affecting governments, nonprofits, and educational organizations receive less attention. This case des
Publikováno v:
Accounting, Organizations and Society. :101455
Publikováno v:
Journal of Forensic Accounting Research. 5:73-93
The Public Company Accounting Oversight Board's (PCAOB) Part II inspection reports, which disclose systemic quality control issues that auditors fail to remediate, signal poor audit quality for triennially inspected audit firms. Auditors that receive
Autor:
Jared Eutsler
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:117-138
SUMMARY Existing research has found that the PCAOB inspection results of small (triennially inspected) audit firms provide incremental information about audit quality, but research has not documented a similar finding for large (annually inspected) f
Autor:
Jared Eutsler
Publikováno v:
SSRN Electronic Journal.
This study provides evidence on the relationship between scale characteristics and participant responses for percentage-based scales (i.e., 101 points) in accounting research. A 4×1 between-subjects experiment examines how common labeling designs af
Publikováno v:
Small Business Economics. 52:375-393
Over the past several decades, U.S. venture capital (VC) firms have focused their attention and investment dollars in specialized regional hubs where high-tech entrepreneurship tends to flourish. As a result, “main street” businesses such as reta
Publikováno v:
AUDITING: A Journal of Practice & Theory. 37:145-162
SUMMARY Threats to professional skepticism are embedded in the social relationships and interactions between auditors and management. These can affect auditor skepticism and the extent of audit procedures performed. In this study, we conduct an exper
Publikováno v:
SSRN Electronic Journal.
Professional skepticism is considered an essential component of audit quality. Consequently, research has focused on ways to increase skepticism by identifying factors that either limit or encourage its practice. However, research has yet to explore
Publikováno v:
Accounting Horizons. 30:379-392
SYNOPSIS Prior research indicates that issuing a going concern opinion to financially stressed clients generally reduces the risk of litigation against the auditor following a bankruptcy (Kaplan and Williams 2013; Carcello and Palmrose 1994). However