... this manuscript. Editor's note: Accepted by Roger D. Martin, under the senior editorship of Teri Lombardi Yohn. November 2015 October 2017 2018 Sarbanes-Oxley Act of 2002 information technology material weaknesses literature review Information technology (IT) does matter...

... that either use proprietary data or infer partner rotation events from the archival data on audit firm rotations. TABLE 1 Archival Studies on Audit Partners: Publication Trends To provide a theoretical framework for our literature review, we begin by discussing the insights of analytical...

... from seminar participants Brent Daulton, Xin Geng, Han Jin, and James Neville. July 2013 May 2014 2014 asset misappropriation fraud fraudulent financial reporting literature review To further academic research, facilitate the development of auditing standards...

... an academic perspective on the initial PIR of FIN 48. In particular, we demonstrate the role of the academic literature using the FIN 48 literature review prepared as part of the PIR process. Corresponding author: Jennifer L. Blouin Email: [email protected] We thank the FAF PIR team...