Zobrazeno 1 - 10 of 14 pro vyhledávání: '"Velina Popova"'
1
Showcasing Audit Quality through Voluntary Public Disclosure of Audit Quality Indicators
Autor: Velina Popova, J. Owen Brown
Publikováno v: Current Issues in Auditing. 15:P17-P26
SUMMARY Public accounting firms continuously invest significant resources into enhancing audit quality. In this paper, we summarize Brown and Popova's (2019) key findings related to public disclosure of audit quality indicators (AQIs) and discuss imp
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a69c674437ac8a2903724fd77446a152
https://doi.org/10.2308/ciia-2021-004
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3
How Do Investors Respond to Disclosure of Audit Quality Indicators?
Autor: J. Owen Brown, Velina Popova
Publikováno v: AUDITING: A Journal of Practice & Theory. 38:31-53
SUMMARY Both U.S. and international standard setters have sponsored initiatives to develop a reliable portfolio of audit quality indicators (AQIs). We conduct two experiments to examine how investors respond to receiving auditor-disclosed AQIs. We fi
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a27a7d9c329310ff34f10f5b177189ee
https://doi.org/10.2308/ajpt-52417
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4
Integration of Fraud Risk in the Risk of Material Misstatement and the Effect on Auditors' Planning Decisions
Autor: Velina Popova
Publikováno v: Journal of Forensic Accounting Research. 3:A52-A79
Prior research finds that although auditors assess fraud risk accurately, they generally fail to adjust audit procedures appropriately. The most recent Public Company Accounting Oversight Board (PCAOB) inspections in 2016 still identify response to r
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4af382c47363b16756ac06d9c1be508b
https://doi.org/10.2308/jfar-52228
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5
Taking on Too Much, Too Soon? An Exploration of Experiential Learning of Novice Auditors in an Offshoring Setting
Autor: Nicole S. Wright, Velina Popova
Publikováno v: Current Issues in Auditing. 13:A1-A14
SUMMARY Outsourcing and offshoring have become common practice among audit firms and have introduced dynamic changes to the experiences of novice auditors. Tasks once performed by novice auditors are now performed by firm members outside the core aud
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c468ed7685753671974075be036cbcb2
https://doi.org/10.2308/ciia-52330
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6
In Support of Public or Private Interests? An Examination of Sanctions Imposed Under the AICPA Code of Professional Conduct
Autor: Mark D. Sheldon, J. Gregory Jenkins, Velina Popova
Publikováno v: Journal of Business Ethics. 152:523-549
The American Institute of Certified Public Accountants (AICPA) monitors the misconduct of its members using the AICPA Code of Professional Conduct (CPC). To accomplish this task, the AICPA relies on various stakeholders to report known violations of
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8425c7b9c985f0b0063260d1032ea3a1
https://doi.org/10.1007/s10551-016-3308-2
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7
The Interplay of Client Management and the Audit Committee on Auditor Performance
Autor: Velina Popova, J. Owen Brown
Publikováno v: Current Issues in Auditing. 10:P11-P17
SUMMARY This article summarizes “The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment” (Brown and Popova 2016), which investigates the influence that client management and the audit committee have on audito
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c515beb0e5c890f7f9641a56e03a6d4e
https://doi.org/10.2308/ciia-51424
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8
Monitoring the accounting profession under the AICPA code of professional conduct: An analysis of state board of accountancy participation
Autor: J. Gregory Jenkins, Velina Popova, Mark D. Sheldon
Publikováno v: Journal of Accounting and Public Policy. 39:106742
We study state board of accountancy participation in monitoring the conduct of accounting professionals under the American Institute of Certified Public Accountants’ (AICPA) Code of Professional Conduct (CPC). In doing so, we examine all sanctions
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::83d46b62b617961de9c5d213309a2bcd
https://doi.org/10.1016/j.jaccpubpol.2020.106742
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9
Are Non-professional Investors’ Attitudes toward Earnings Management Consistent with Their Investing Behavior?
Autor: Bradley E. Lail, Caroline O. Ford, Velina Popova
Earnings management is a common term in the academic community and is likely understood by managers and professional investors, but how the large community of non-professional investors interprets this term is less clear. We examine non-professional
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d47b11fab1245f558a98204aea7e10ec
https://doi.org/10.1108/s1475-148820180000021003
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10
The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment
Autor: J. Owen Brown, Velina Popova
Publikováno v: Behavioral Research in Accounting. 28:27-40
This study investigates the interplay of management and the audit committee on auditor judgments and evidence documentation. In a 2 × 2 between-subjects experiment, 58 experienced auditors were tasked with evaluating an inventory obsolescence issue
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a3d6b46d7ee43bbed1290868fa031c09
https://doi.org/10.2308/bria-51259
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