Zobrazeno 1 - 10 of 23 pro vyhledávání: '"Kenneth L. Bills"'
1
The Impact of Benefit Plan Audits on the Financial Statement Audit
Autor: Jaclyn D. Prentice, Kenneth L. Bills, Gary F. Peters
Publikováno v: Accounting Horizons. :1-27
SYNOPSIS Benefit plan audits, a material but less understood public accounting service, represent a nonaudit service that is “audit related.” We explore the implications of benefit plan audits for the financial statement audit and find that perfo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::59a1c72bb174365388e57a9f5716f7bd
https://doi.org/10.2308/horizons-2020-003
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2
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*
Autor: Sarah E. Stein, Kenneth L. Bills, Richard C. Hatfield, Christie Hayne
Publikováno v: Contemporary Accounting Research. 38:545-585
The “coopetition” paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the accounting industry, small firms encounter coopetition when they align themselves with other independe
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8b38b65e90f76d165539f3e435a3d0d2
https://doi.org/10.1111/1911-3846.12625
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4
The Effect of Top Management Team Turnover and Local Market Characteristics on Financial Reporting Risk
Autor: Kenneth L. Bills, Michelle Harding, J. Mike Truelson, Timothy A. Seidel
Publikováno v: SSRN Electronic Journal.
Upper echelon theory posits that defining, executing, and overseeing an organization’s strategy is a shared activity among top executive teams. Prior research has applied this theory to improve our understanding of firm performance and strategy. In
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0e7e5d4602fbb05d25ebc0eb5b9ad9d5
https://doi.org/10.2139/ssrn.3733649
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5
A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality
Autor: Christie Hayne, Kenneth L. Bills, Sarah E. Stein
Publikováno v: The Accounting Review. 93:73-96
Small accounting firms represent important participants in the audit market, yet details of how they operate and develop competencies remain unexplored. Small firms often join forces through accounting associations and networks (AANs), which may help
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::afe098a2fa80d2d5ef81fb8278e2be42
https://doi.org/10.2308/accr-52003
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7
Internal Auditor Turnover, Financial Reporting Quality, and Audit Risk Assessment
Autor: David A. Wood, Kenneth L. Bills, Yi Hung Lin, Hua Wei Huang
Publikováno v: SSRN Electronic Journal.
We understand relatively little about factors that affect the internal audit function’s ability to serve as an important monitor of financial reporting quality. We therefore study how turnover of the chief audit executive (CAE) influences financial
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d4695f7af6b4b381a69cfe32a58f4760
https://doi.org/10.2139/ssrn.3464557
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8
The Spillover Effect of SEC Comment Letters through Audit Firms: Evidence from Subjective Accounting Areas
Autor: Chenxi Lin, Ryan Cating, Kenneth L. Bills, Timothy A. Seidel
Publikováno v: SSRN Electronic Journal.
This study examines the spillover effect of SEC comment letters on an auditor’s other clientele. We focus our examination on goodwill, a frequent comment letter topic that garners significant auditor attention. We find that when companies receive a
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::63f19ee2fa413020a09d772a541c041b
https://doi.org/10.2139/ssrn.3349191
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9
Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees
Autor: Ling Lei Lisic, Timothy A. Seidel, Kenneth L. Bills
Publikováno v: The Accounting Review. 92:27-52
In this paper, we examine how CEO succession and succession planning affect perceptions of financial reporting risk among stakeholders who are responsible for and oversee firms' financial reporting (e.g., auditors, management, and audit committees).
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::70ffa757a1b2095c574b9983eeb3939d
https://doi.org/10.2308/accr-51567
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10
How Small Audit Firm Membership in Associations, Networks, and Alliances Can Impact Audit Quality and Audit Fees
Autor: Lauren M. Cunningham, Kenneth L. Bills
Publikováno v: Current Issues in Auditing. 9:P29-P35
SUMMARY This article summarizes “Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees” (Bills, Cunningham, Myers 2015), which examines the association between small audit firm members
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f06dd5b9cdc8dfeb724d7af918aa62ff
https://doi.org/10.2308/ciia-51278
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