Zobrazeno 1 - 10
of 28
pro vyhledávání: '"Jonathan H. Grenier"'
Publikováno v:
Current Issues in Auditing. 17:P11-P18
SUMMARY According to the World Economic Forum (WEF) (2022), cybersecurity risk is the most immediate and financially material sustainability risk that organizations face. Companies experience significant financial and reputational losses in the marke
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7b9c17b2e04874ed367601aa68fcbf9a
https://doi.org/10.2308/ciia-2022-018
https://doi.org/10.2308/ciia-2022-018
Publikováno v:
Current Issues in Auditing. 16:P1-P8
SUMMARY To minimize the associated risks (e.g., litigation, regulatory scrutiny) of implementing increasingly advanced data and analytics-based substantive auditing techniques, audit firms should ensure that key audit stakeholder groups sufficiently
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f48c9265fad2b79afa4b5110ec664636
https://doi.org/10.2308/ciia-2021-028
https://doi.org/10.2308/ciia-2021-028
Publikováno v:
Accounting Horizons. 35:93-112
SYNOPSIS The Big 4 accounting firms have expanded their legal service arms to historic proportions over the last decade, employing thousands of lawyers around the world. Although most of the Big 4's revenue from legal services is presently generated
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e0f070b686a66dd14e49d6cd3a039c4e
https://doi.org/10.2308/horizons-19-194
https://doi.org/10.2308/horizons-19-194
Publikováno v:
Accounting Horizons. 35:47-68
SYNOPSIS Public accounting firms have developed reliable substantive tests using data and analytics based procedures to improve audit quality and efficiency. However, firms need to convince audit stakeholders that relying on data and analytics based
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::28fbe936e78e74a128f46929da5de256
https://doi.org/10.2308/horizons-19-116
https://doi.org/10.2308/horizons-19-116
Publikováno v:
Accounting, Organizations and Society. 104:101399
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8ba9b38992a1556f57cf7f287fd5ad17
https://doi.org/10.1016/j.aos.2022.101399
https://doi.org/10.1016/j.aos.2022.101399
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. 13:P12-P20
SUMMARY The Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions requiring executives to pay back incentive-based compensation that they earned based on financial statements that are subsequently restated. These provi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dbe766c335433478eca74eb28573ff9d
https://doi.org/10.2308/ciia-52483
https://doi.org/10.2308/ciia-52483
Publikováno v:
Current Issues in Auditing. 13:C1-C9
SUMMARY As the number of cybersecurity incidents continue to rise and stakeholders are becoming increasingly concerned, companies are devoting considerable resources to their cybersecurity risk management efforts and related cybersecurity disclosures
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ce80bc265f934629e5bed64d5522299
https://doi.org/10.2308/ciia-52419
https://doi.org/10.2308/ciia-52419
Publikováno v:
Journal of Information Systems. 33:183-200
This paper provides evidence that the efficacy of voluntary cybersecurity risk management reporting and independent assurance, in terms of enhancing investment attractiveness, depends on whether a company has disclosed a prior cyberattack. Based on t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::77beb5372b8a48452f921fbedee0faa7
https://doi.org/10.2308/isys-52374
https://doi.org/10.2308/isys-52374
Publikováno v:
Journal of Business Ethics. 158:313-332
Both the Sarbanes–Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions that require executives to pay back incentive compensation earned on financial statements that are restated in a subsequent period. Such provisions inten
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::30768a61039250960978e834ff4c3b41
https://doi.org/10.1007/s10551-018-3846-x
https://doi.org/10.1007/s10551-018-3846-x