Zobrazeno 1 - 10
of 33
pro vyhledávání: '"Richard W. Houston"'
Publikováno v:
The Accounting Review. 97:75-97
Auditors often face situations in which acting on their professional obligations comes with potential personal costs. Drawing upon the Theory of Reputation in Organizations, we predict that perceived costs associated with these actions are lower for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ac42631de345295db863e3bd99288be
https://doi.org/10.2308/tar-2019-0341
https://doi.org/10.2308/tar-2019-0341
Publikováno v:
SSRN Electronic Journal.
We extend research examining how PCAOB inspections impact auditor behavior by identifying “inspection focus” (i.e., the PCAOB’s explicit identification of inspection focal areas) as a critical component of inspection risk and report the results
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9a31d2de39bd0f7c5568b8fc74a4d1b4
https://doi.org/10.2139/ssrn.3762114
https://doi.org/10.2139/ssrn.3762114
Publikováno v:
The Accounting Review. 93:145-163
Recent research reveals that accruals-based earnings management (AEM) is decreasing while real earnings management (REM) is increasing, suggesting the correlation is due to regulatory scrutiny. However, based on Correspondent Inference Theory, we pre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7ed45bf204d28c3f3a430b686d7036d4
https://doi.org/10.2308/accr-52032
https://doi.org/10.2308/accr-52032
Publikováno v:
The Accounting Review. 92:145-160
In this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful effects of foraging. Information Foraging Th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9046f956a6ec37f09206d53774805178
https://doi.org/10.2308/accr-51628
https://doi.org/10.2308/accr-51628
Publikováno v:
AUDITING: A Journal of Practice & Theory. 36:135-149
SUMMARY We examine the impact of partner identification, a regulation proposed by the PCAOB and contested by the audit profession, on audit partners' judgments. Based on accountability theory (e.g., Lerner and Tetlock 1999) and professionalism litera
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7d4eb33f803c9826a04e6f776afad78c
https://doi.org/10.2308/ajpt-51629
https://doi.org/10.2308/ajpt-51629
Publikováno v:
AUDITING: A Journal of Practice & Theory. 36:151-168
SUMMARY We report the results of an experiment that examines how the salience of post-audit reviews (PARs; i.e., U.S. Public Company Accounting Oversight Board [PCAOB] inspections and public accounting firms' internal quality reviews [IQRs]) affects
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f5aa27d97dd4b60e3ba6316a81ae31c2
https://doi.org/10.2308/ajpt-51518
https://doi.org/10.2308/ajpt-51518
Publikováno v:
Current Issues in Auditing. 10:A38-A61
SUMMARY This study examines the work environment in the audit division of large public accounting firms. Based on 18 semi-structured interviews (eight partners and ten staff auditors currently or recently employed by large public accounting firms), w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::746996dd1deb6b95f0df61ae415204da
https://doi.org/10.2308/ciia-51484
https://doi.org/10.2308/ciia-51484
Publikováno v:
AUDITING: A Journal of Practice & Theory. 35:39-56
SUMMARY Real earnings management (REM) is an increasingly common method of manipulating financial results, yet little research examines auditors' perceptions of and responses to REM. Using the auditor comfort framework (Pentland 1993; Carrington and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1c5473dedd00c13bf559c748187496d6
https://doi.org/10.2308/ajpt-51405
https://doi.org/10.2308/ajpt-51405
Publikováno v:
The Accounting Review. 90:1969-1994
Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP versus IFRS) and domicile (U.S. versus non-U.S.) affect earnings m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::923e3aa5ae5aa0caf536b6111e3c748d
https://doi.org/10.2308/accr-51008
https://doi.org/10.2308/accr-51008
Publikováno v:
Accounting and the Public Interest. 14:48-71
The PCAOB conducts inspections of public company auditors to improve audit quality and build investors' confidence in the quality of financial reporting (PCAOB 2010f). While there is some evidence that the inspection reports could be improving actual
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::06ba8a3e09a68a0aa28f20250688d02b
https://doi.org/10.2308/apin-51121
https://doi.org/10.2308/apin-51121