Zobrazeno 1 - 10 of 26 pro vyhledávání: '"Sarah E. Stein"'
4
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*
Autor: Sarah E. Stein, Kenneth L. Bills, Richard C. Hatfield, Christie Hayne
Publikováno v: Contemporary Accounting Research. 38:545-585
The “coopetition” paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the accounting industry, small firms encounter coopetition when they align themselves with other independe
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8b38b65e90f76d165539f3e435a3d0d2
https://doi.org/10.1111/1911-3846.12625
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5
Do Audit Fees Reflect Unique Characteristics of Individual Executives?
Autor: John Lauck, Joseph R. Rakestraw, Sarah E. Stein
Publikováno v: Accounting Horizons. 34:105-124
SYNOPSIS We examine whether audit fees reflect characteristics of individual executives incremental to known determinants of fees. Using a novel executive effects approach, we find that unexplained audit fees exhibit a statistically and economically
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a5e31fb4c9081f81fb5475eb3e74cbe9
https://doi.org/10.2308/horizons-19-193
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8
Initial Evidence of U.S. Audit Partner Identification in Form AP Shows Limited Impact on Audit Quality
Autor: Nicole S. Wright, Sarah E. Stein, Lauren M. Cunningham
Publikováno v: Current Issues in Auditing. 13:P1-P11
SUMMARY This article summarizes a study (Cunningham, Li, Stein, and Wright 2019) in which we examine the initial impact of Form AP partner disclosure on audit quality. One difficulty with studying the effect of Form AP is that general time trends lik
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::502371cbc8e7e84c8f9a4b5de8cf1227
https://doi.org/10.2308/ciia-52431
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9
Auditing the Fair Values of Investment Securities: An Archival Examination of Auditor Response to Risk Cues
Autor: Chris E. Hogan, Sarah E. Stein, Sarah B. Stuber
Publikováno v: SSRN Electronic Journal.
PCAOB inspections and field studies consistently highlight difficulties faced by auditors when testing fair value estimates, but the root causes of these deficiencies are less understood. One strategy to reduce bias and improve audit quality is to en
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::44160a71901c1d487c3b88499d847b58
https://doi.org/10.2139/ssrn.3559448
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10
What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
Autor: Chan Li, Lauren M. Cunningham, Nicole S. Wright, Sarah E. Stein
Publikováno v: The Accounting Review. 94:139-163
We investigate changes in the quality and cost of audit services surrounding PCAOB Rule 3211, which requires disclosure of audit partner names in Form AP. To isolate changes due to Rule 3211 from other confounding factors, we use difference-in-differ
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b6d2cecc44031912eaf7485be8852f24
https://doi.org/10.2308/accr-52305
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