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Journal Articles

Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

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Jessica L. Buchanan, Benjamin P. Commerford, Elaine (Ying) Wang
Journal: The Accounting Review
The Accounting Review (2021) 96 (3): 141–163.
https://doi.org/10.2308/TAR-2017-0035
Published: 01 May 2021
... management (REM) when they expect auditors to both increase scrutiny and communicate their observations to the board. However, this effect occurs only when managers' operational decisions are inconsistent (versus consistent) with peer behavior. Study 1B findings suggest that increased auditor scrutiny alone...
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Journal Articles

Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?

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Katharine D. Drake, Nathan C. Goldman, Stephen J. Lusch
Journal: The Accounting Review
The Accounting Review (2016) 91 (5): 1411–1439.
https://doi.org/10.2308/accr-51338
Published: 01 September 2016
.... Lennox. August 2014 November 2015 2016 PCAOB inspections auditor scrutiny valuation allowances uncertain tax benefits The Public Company Accounting Oversight Board (PCAOB) is responsible for overseeing the quality of external audits through a rigorous inspection process...
View article titled, Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?
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