Zobrazeno 1 - 10
of 21
pro vyhledávání: '"Monika Causholli"'
Publikováno v:
Contemporary Accounting Research. 40:577-623
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:1-31
SUMMARY Recently, in response to calls for more transparency, many firms have begun reporting the activities undertaken by their audit committees in overseeing the work of the external auditor. We use a composite measure of audit committees' reported
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
The SEC requires equity crowdfunding (ECF) companies to provide assured financial statements. Assurance can be provided with certification by management or an audit or review by an independent accountant. We utilize the ECF setting to examine whether
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::865d017c6e491c8949dc26648f5edaf8
https://doi.org/10.26226/morressier.5ebc4ce5ffea6f735881a794
https://doi.org/10.26226/morressier.5ebc4ce5ffea6f735881a794
Publikováno v:
Accounting, Organizations and Society. 92:101239
The dissemination of knowledge in audit firms is a critical process that has gone relatively unexamined by researchers. Using social network analysis to quantify the knowledge-seeking networks in a Big 4 audit firm in the U.S., we examine the associa
Publikováno v:
SSRN Electronic Journal.
Social network analysis (SNA) shifts the focus from individuals and organizations in isolation to their environment and the connections around them, making it a useful tool to investigate the underlying mechanisms of corporate decisions. In this arti
Publikováno v:
SSRN Electronic Journal.
Although one of the most crucial responsibilities of audit committees is overseeing the audit process, we know very little about how audit committees fulfill this role and how their oversight impacts audit quality. Recently, in response to calls for
Publikováno v:
Review of Accounting Studies. 21:280-315
This paper examines whether fair value adjustments included in other comprehensive income (OCI) predict future bank performance. It also examines whether the reliability of these estimates affects their predictive value. Using a sample of bank holdin
Autor:
Paul N. Michas, Pamela B. Roush, Stephen Rowe, Monika Causholli, Uma Velury, Zabihollah Rezaee, John L. Abernathy
Publikováno v:
Current Issues in Auditing. 10:C11-C27
This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).