Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Kecia Williams Smith"'
Publikováno v:
Issues in Accounting Education. 38:35-58
Historically Black colleges and universities (“HBCU”) provide an academic environment that contributes to increased student success and social mobility. However, this environment introduces unique working conditions for faculty members. The exist
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37ee5890037a4b8a7a56be16091de920
https://doi.org/10.2308/issues-2020-090
https://doi.org/10.2308/issues-2020-090
Publikováno v:
AUDITING: A Journal of Practice & Theory. :1-25
SUMMARY Increased audit regulation, coupled with reports of frequent mergers among smaller audit firms, creates a dynamic environment in which to assess changes in the U.S. audit market. We examine the audit quality consequences of audit firm mergers
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d69a550d0e15ba8ec5b1bd9c86b2c0a4
https://doi.org/10.2308/ajpt-2020-087
https://doi.org/10.2308/ajpt-2020-087
Autor:
J. Gregory Jenkins, Matthew S. Ege, Tammie J. Schaefer, Dana R. Hermanson, Julia L. Higgs, Kecia Williams Smith, Noel Harding, Veena L. Brown
Publikováno v:
Current Issues in Auditing. 15:C1-C20
SUMMARY We commend the International Auditing and Assurance Standards Board (the Board) on its efforts to determine “whether the auditing standards related to fraud and going concern need to be updated to reflect the rapidly evolving external repor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a0ef440241fbcee60ad896b0bbd795b
https://doi.org/10.2308/ciia-2021-010
https://doi.org/10.2308/ciia-2021-010
Autor:
Kecia Williams Smith
Publikováno v:
Accounting, Organizations and Society. :101456
This study examines the effect of expanded audit disclosures required by ISA 700 (UK and Ireland), The Independent Auditor’s Report on Financial Statements, on the communication value of the audit report. Using content analysis measures, readabilit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::228912613efb970e294f15557d421868
https://doi.org/10.1016/j.aos.2023.101456
https://doi.org/10.1016/j.aos.2023.101456
Autor:
Dana R. Hermanson, Christine Nolder, J. Gregory Jenkins, Veena L. Brown, Julia L. Higgs, Tammie J. Schaefer, Kecia Williams Smith
Publikováno v:
Current Issues in Auditing. 14:C1-C12
SUMMARY On December 17, 2019, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards. The Board is considering revisin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4edd5a3669c5ab0daa4483eabac40db5
https://doi.org/10.2308/ciia-2020-006
https://doi.org/10.2308/ciia-2020-006
Publikováno v:
SSRN Electronic Journal.
We examine the nature of motivated reasoning and the characteristics of auditors who successfully inhibit it. We find that most auditors initially inhibit motivated reasoning, identifying an unreasonable management preference, but many do not persist
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a7584099646e53416e2d09f28da29387
https://doi.org/10.2139/ssrn.3818218
https://doi.org/10.2139/ssrn.3818218
Faculty That Look Like Me: An Examination of HBCU Accounting Faculty Motivation and Job Satisfaction
Publikováno v:
SSRN Electronic Journal.
Historically black colleges and universities (“HBCU”) provide an academic environment that contributes to increased student success and social mobility. However, this environment introduces unique working conditions for faculty members. The exist
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dab36e1071331311bf4bf58aa1a27102
https://doi.org/10.2139/ssrn.3744399
https://doi.org/10.2139/ssrn.3744399