Zobrazeno 1 - 10
of 53
pro vyhledávání: '"Keval Amin"'
Publikováno v:
Accounting and Business Research. :1-31
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5abb77225d4b4b6ca5ba803aec6e29d3
https://doi.org/10.1080/00014788.2022.2116384
https://doi.org/10.1080/00014788.2022.2116384
Publikováno v:
Accounting Horizons. 35:1-22
SYNOPSIS This study investigates the impact of political connections, as measured by having directors that previously held political positions, on audit pricing. We document that auditors charge higher fees to politically connected firms than to simi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d81d3e28091329d04ebebf434aeda361
https://doi.org/10.2308/horizons-18-157
https://doi.org/10.2308/horizons-18-157
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:1-26
SUMMARY The purpose of this study is to examine whether investor sentiment influences clients' propensity to engage in audit opinion shopping. Using the opinion shopping framework of Lennox (2000), we document that internal control opinion shopping i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::03f12bb77034462bb8c71fa529e1dc0b
https://doi.org/10.2308/ajpt-2019-523
https://doi.org/10.2308/ajpt-2019-523
Publikováno v:
Contemporary Accounting Research. 38:483-517
High investor sentiment has been linked with opportunistic managerial behavior in the face of more optimistic investors and analysts. We extend this line of work by documenting that the likelihood of misstatements is higher when sentiment is high. Al
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa751c21812f41f1ebeba5425b8f26ee
https://doi.org/10.1111/1911-3846.12616
https://doi.org/10.1111/1911-3846.12616
Autor:
Keval Amin, Erica E. Harris
Publikováno v:
Journal of Business Ethics. 175:427-450
Prior work shows that capital market participants including investors, analysts, and managers are all impacted by the prevailing level of investor sentiment. We extend this line of work by investigating whether the effects of sentiment spill over int
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2cd54f940ce50cfca18b5a2d78ee2115
https://doi.org/10.1007/s10551-020-04646-7
https://doi.org/10.1007/s10551-020-04646-7
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a233940c0245b605cd092fb4b0cf41b9
https://doi.org/10.2139/ssrn.4074860
https://doi.org/10.2139/ssrn.4074860
Publikováno v:
SSRN Electronic Journal.
Although long-lived tangible assets are critical for business operations and create value for investors, prior literature has not examined how the risks pertaining to these assets affect auditors’ pricing and reporting decisions. Indeed, the PCAOB
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7fff2fdf0a8cc916c133a602dae8009d
https://doi.org/10.2139/ssrn.3733239
https://doi.org/10.2139/ssrn.3733239
Publikováno v:
Accounting Horizons. 32:1-27
SYNOPSIS: There is considerable debate about whether the adoption of eXtensible Business Reporting Language (XBRL) will result in timelier SEC filings. We provide empirical evidence on this debate by investigating the effect of XBRL adoption on audit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ef80b448fc8a77fd4b2a65c0ca924c1f
https://doi.org/10.2308/acch-51823
https://doi.org/10.2308/acch-51823
Publikováno v:
Journal of Accounting, Auditing & Finance. :0148558X2110196
We examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) and the global economic crisis of 2008 on revenue generation patterns of public accounting and law firms. Using a sample of firm-year observations from both industries, we show that sinc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::97094b4c64da163bba5f03df54ae11d4
https://doi.org/10.1177/0148558x211019691
https://doi.org/10.1177/0148558x211019691
Autor:
Keval Amin, Erica E. Harris
Publikováno v:
Journal of Accounting, Auditing & Finance. 32:329-349
Using a sample of industry-diverse nonprofit organizations, we find support for stakeholders’ use of nonprofit going-concern audit opinion (GCO) reports. We study the reactions of the three largest nonprofit stakeholder groups: donors, service reci
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::be063dac4ae65b2857be853e3285abd7
https://doi.org/10.1177/0148558x15604989
https://doi.org/10.1177/0148558x15604989