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Keywords: audit regulation
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Journal Articles
Accounting Horizons (2021) 35 (2): 27–55.
Published: 01 June 2021
... with a higher likelihood of a future restatement. These results suggest that a significant number of misstatements are not corrected through a revision, ultimately leading to a future restatement after the 10-K filing. audit regulation audit completeness audit quality auditor turnover earnings...
Journal Articles
Accounting Horizons (2018) 32 (3): 83–90.
Published: 01 September 2018
.... A Statement of Financial Accounting Concepts does not establish generally accepted accounting standards. faithful representation audit quality audit regulation For much of the 21st century, audit practitioners, standards setters, and regulators have discussed possible characteristics of a high...
Journal Articles
Accounting Horizons (2013) 27 (4): 775–798.
Published: 01 December 2013
...Zoe-Vonna Palmrose SYNOPSIS This commentary assesses the status of audit regulation under the Public Company Accounting Oversight Board (PCAOB) and explores what the future might hold. The commentary discusses how discretionary choices in implementing the PCAOB's legislative mandates under...