Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Paul N. Michas"'
Publikováno v:
Contemporary Accounting Research. 38:3113-3145
We hypothesize and find that financial reporting quality at the foreign subsidiaries of U.S. multinational corporations (MNCs) is higher when the MNC’s principal auditor engages a component auditor to audit the foreign subsidiary on its behalf. An
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Contemporary Accounting Research. 37:160-188
In this study we predict and provide evidence that distressed firms that rely more heavily on major customers for sales have a comparatively higher incidence of receiving going concern opinions (GCOs). Moreover, we find that the effect of increased r
Publikováno v:
The Accounting Review. 95:23-56
We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatement, a reduction in the likelihood of information technol
Publikováno v:
SSRN Electronic Journal.
We hypothesize and find that financial reporting quality at the foreign subsidiaries of U.S. multinational corporations (MNCs) is higher when the MNC’s principal auditor engages a component auditor to audit the foreign subsidiary on its behalf. An
Autor:
Joshua L. Gunn, Paul N. Michas
Publikováno v:
The Accounting Review. 93:203-224
Over the past several decades, the scope of public companies' operations has become increasingly global. This has led to concern over the ability of audit firms to conduct high-quality audits across geographically dispersed foreign operations. We con
Publikováno v:
SSRN Electronic Journal.
We examine auditor communication provisions (ACPs) in private loan agreements, which are private contracting mechanisms between external auditors and audit clients which establish communication between lenders and their borrowers' auditors. We provid
Publikováno v:
SSRN Electronic Journal.
Regulators around the world are concerned about the potentially harmful effects of high audit market concentration on audit pricing and quality. However, results in the overall literature have failed to reach consensus on this issue. We contribute to
Publikováno v:
SSRN Electronic Journal.
In this study we predict and provide evidence that distressed firms that rely more heavily on major customers for sales have a comparatively higher incidence of receiving going concern opinions (GCOs). Moreover, we find that the effect of increased r
Autor:
Paul N. Michas
Title from PDF of title page (University of Missouri--Columbia, viewed on October 19, 2012).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::514077564b2a1bb7855cf816548b66c7
https://doi.org/10.32469/10355/15783
https://doi.org/10.32469/10355/15783