Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Stefanie L. Tate"'
Publikováno v:
Accounting Horizons. 34:87-112
SYNOPSIS Regulations implemented by the SEC in 2003 and 2004 simultaneously shortened the financial statement filing deadlines and increased the time required for both the preparation of financial statements and the related audit of accelerated filer
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ac4f82acdbfac1e07045a37db2a23268
https://doi.org/10.2308/horizons-18-066
https://doi.org/10.2308/horizons-18-066
Publikováno v:
SSRN Electronic Journal.
Recent research in other disciplines suggests that range (i.e., a broad base of experience in more than one domain) may lead to higher performance under certain conditions. We apply this idea in the context of auditing, examining how audit partner ra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c6232c2755bad5e13a38135fc2535fdc
https://doi.org/10.2139/ssrn.3775126
https://doi.org/10.2139/ssrn.3775126
Publikováno v:
Advances in Accounting. 42:110-124
To help professors develop, design and improve second auditing classes, we surveyed members of the American Accounting Association's Auditing Section to identify programs that offer second auditing courses, the textbooks used for such courses, and th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9231f6a03f264480269cb70fb3403791
https://doi.org/10.1016/j.adiac.2018.05.001
https://doi.org/10.1016/j.adiac.2018.05.001
Publikováno v:
Accounting Horizons. 29:829-851
SYNOPSIS We examine whether an auditor's involvement with a financial statement restatement has a negative effect on their reputation as evidenced by both clients' and the market's assessments of audit firm quality. Specifically, we investigate the e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::86a3b0bd422e37d1edbda4a6b9847428
https://doi.org/10.2308/acch-51187
https://doi.org/10.2308/acch-51187
Publikováno v:
Advances in Accounting. 30:75-80
This paper examines whether certain provisions of the Sarbanes–Oxley Act (SOX, 2002) should be expanded to include state and local governmental entities. Surveying governmental financial officials (GFOs) and their external auditors to gauge support
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::36a56c3467d458b0bc1e96dbdc1edcac
https://doi.org/10.1016/j.adiac.2013.12.003
https://doi.org/10.1016/j.adiac.2013.12.003
Publikováno v:
SSRN Electronic Journal.
While Big 4 has been an effective audit quality measure in many industries, it has had mixed results in the nonprofit sector. This paper considers the use of industry specialization as an audit quality measure and investigates the determinants and ef
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::90e6bf32f60f81e0164c91013bab5725
https://doi.org/10.2139/ssrn.2825366
https://doi.org/10.2139/ssrn.2825366
Autor:
Stefanie L. Tate, Barbara M. Grein
Publikováno v:
The Accounting Review. 86:1289-1319
We take advantage of the unique reporting requirements of nonprofit public housing authorities (PHAs) to study the effect of audits on financial information both generally and when there are management incentives to misreport financial data. There is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::edab14f063b6e5b8f7bcae80e8b09696
https://doi.org/10.2308/accr-10041
https://doi.org/10.2308/accr-10041
Autor:
Barbara M. Grein, Stefanie L. Tate
Publikováno v:
Accounting Education. 18:159-181
There have been numerous calls to increase active student participation in the undergraduate accounting learning process to better enable graduates to use creative problem-solving skills. We have designed an active and instructor-based learning activ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::152de90ce08324efc91fe249bd5eda68
https://doi.org/10.1080/09639280802436939
https://doi.org/10.1080/09639280802436939
Autor:
Stefanie L. Tate
Publikováno v:
AUDITING: A Journal of Practice & Theory. 26:47-70
As a result of the recent frauds and the U.S. Congress's passing of the Sarbanes-Oxley Act of 2002, more focus has been placed on the role of independent auditors in monitoring corporations. While the new rules are not directed toward nonprofit organ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2c1e21b1d94f1c4bd5c27f61f3f9513e
https://doi.org/10.2308/aud.2007.26.1.47
https://doi.org/10.2308/aud.2007.26.1.47