Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Tina D. Carpenter"'
Autor:
Tina D. Carpenter, Ashley A. Austin
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:1-26
SUMMARY Regulators express concern over auditors' failure to respond to fraud risks. Audit firms communicate the importance of remaining skeptical and alert for fraud, but busy auditors give these messages insufficient attention. Building on psycholo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0909df6b972ed39fca0e2dc7cb2561b9
https://doi.org/10.2308/ajpt-2020-089
https://doi.org/10.2308/ajpt-2020-089
Publikováno v:
Contemporary Accounting Research. 38:1888-1924
Data analytics is transforming our global markets. Companies’ investments in data analytics are projected to grow to more than $274 billion in the next few years, and audit firms are pledging to invest an unprecedented $9 billion. While auditors, c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c5e556fa5a37b4b8d87c915fe265707c
https://doi.org/10.1111/1911-3846.12680
https://doi.org/10.1111/1911-3846.12680
Publikováno v:
Journal of Forensic Accounting Research. 6:1-32
We examine whether increased transparency in the comparison of financial measures and nonfinancial measures (NFMs) influences nonprofessional investors' reactions to the risk of fraudulent financial reporting. We consider a comparison of key financia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8cfb74d6b22e948ab0b4a7928c26febd
https://doi.org/10.2308/jfar-2019-505
https://doi.org/10.2308/jfar-2019-505
Publikováno v:
Contemporary Accounting Research. 35:1798-1815
Recent inspection findings from audit regulators around the world suggest that auditors fail to use sufficient professional skepticism when auditing complex estimates. In an experiment using audit managers and partners as participants, we examine fac
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7fc864ef7b8d834e388494ebdd5c049a
https://doi.org/10.1111/1911-3846.12368
https://doi.org/10.1111/1911-3846.12368
Publikováno v:
Accounting, Organizations and Society. 51:1-11
We experimentally investigate whether alternative judgment frameworks help Big 4 audit managers and partners constrain management's aggressive financial reporting under accounting standards that differ in their precision. We find that a framework bas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fe259b52257dc28ae6ad91fa75d9b27c
https://doi.org/10.1016/j.aos.2016.03.004
https://doi.org/10.1016/j.aos.2016.03.004
Publikováno v:
SSRN Electronic Journal.
Auditors struggle to respond skeptically to fraud, reducing audit quality. This problem is particularly prevalent during the evidence evaluation phase of the audit, when auditors face the greatest time constraints. Empowerment theory suggests people
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::915fe841a5a496deb594c3f09c5f94d4
https://doi.org/10.2139/ssrn.3247783
https://doi.org/10.2139/ssrn.3247783
Publikováno v:
SSRN Electronic Journal.
Data analytics is transforming our global markets. Companies’ investments in data analytics are projected to grow to more than $274 billion in the next few years, and audit firms are pledging to invest an unprecedented $9 billion. While auditors, c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::062a317a0ea93f13b3a8536a90e17c46
https://doi.org/10.2139/ssrn.3214140
https://doi.org/10.2139/ssrn.3214140
Autor:
Tina D. Carpenter, Ashley A. Austin
Publikováno v:
SSRN Electronic Journal.
Regulators express concern over auditors’ failure to respond to fraud risks. Audit firms communicate the importance of remaining skeptical and alert for fraud, but busy auditors give these messages insufficient attention. Building on psychology the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::834be34a17a19ed3da113078db6e6876
https://doi.org/10.2139/ssrn.2951396
https://doi.org/10.2139/ssrn.2951396
Publikováno v:
Accounting Horizons. 28:769-804
SYNOPSIS We survey academic literature from non-accounting publications related to fraud and financial crimes: (1) to better understand the nature and extent of fraud acts from the perspective of non-accounting research; (2) to share with accounting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fc13c1a1ba197855d57e9c25cbe43253
https://doi.org/10.2308/acch-50816
https://doi.org/10.2308/acch-50816
Autor:
Tina D. Carpenter, Jane L. Reimers
Publikováno v:
Behavioral Research in Accounting. 25:45-69
The Public Company Accounting Oversight Board (PCAOB), in its recent auditor inspections, cited a lack of professional skepticism and selection of appropriate audit procedures as serious problems for auditors, and suggested that the tone set by audit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dcee417975c56d26efdea76381c2141c
https://doi.org/10.2308/bria-50468
https://doi.org/10.2308/bria-50468