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Keywords: audit
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (3): 193–211.
Published: 01 September 2020
...Mikhail Sterin SYNOPSIS This study examines how audit committee expertise influences firms' key internal control scoping decisions. Using a unique merger and acquisition (M&A) setting where the internal control audit is voluntary, I study whether audit committee expertise is associated...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... A. Griffin (editor) for encouraging us to write this paper. October 2013 January 2014 2014 Sarbanes-Oxley regulation SEC PCAOB audit cost benefit analysis For firms subject to section 404, the PCAOB in 2007 adopted Audit Standard 5 (AS5), which significantly relaxed...
