Zobrazeno 1 - 10
of 28
pro vyhledávání: '"Matthew Ege"'
Publikováno v:
Data in Brief, Vol 32, Iss , Pp 106132- (2020)
These data analyses have been co-submitted to Accounting, Organizations, and Society with the research article “The Revival of Large Consulting Practices at the Big 4 and Audit Quality ” [2]. The purpose of these data analyses is to assist reader
Externí odkaz:
https://doaj.org/article/3017bc934b424c828d2a772c06d54851
Publikováno v:
Data in Brief, Vol 31, Iss , Pp 105743- (2020)
These datasets have been co-submitted to this journal with the research article “A multi-method analysis of the PCAOB's relationship with the audit profession” [1]. The purpose of these datasets is to assist readers of the research article in obt
Externí odkaz:
https://doaj.org/article/deffaa8c60be45df9fdb2967f30b73f8
Publikováno v:
Contemporary Accounting Research. 38:2659-2690
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:49-84
SUMMARY Using a sample of bank-years from 2005 to 2017, we examine the effect of internal control quality on future risk-taking and performance. We find that banks that disclose a material weakness in internal controls have higher risk-taking and wor
Publikováno v:
The Accounting Review. 96:203-232
Social hierarchy theory predicts that the power and status of an organizational function have a first-order effect on the function's ability to influence outcomes. We find that the rank of the title of the top tax executive is positively associated w
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Contemporary Accounting Research. 37:33-67
We investigate whether reviews of transactional filings by the SEC unexpectedly constrain SEC resources, leading to lower quality comment letters for periodic reports. The Sarbanes‐Oxley Act requires the SEC to review periodic reports (e.g., 10‐K
Publikováno v:
The Accounting Review. 95:151-179
Brand name audit firms are global networks of local audit firms. These networks claim to enforce consistent audit methodologies across their member firms, which, if true, should systematically affect client financial reporting. We find that clients f
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:77-100
SUMMARY This study examines how auditor-client bargaining power changes when misconduct unrelated to accounting, which we proxy for using non-accounting securities fraud lawsuits, is revealed at another client of the auditor. This type of misconduct
Publikováno v:
SSRN Electronic Journal.