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Keywords: financial reporting risk
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 43–72.
Published: 01 May 2024
...Kenneth L. Bills; Michelle K. Harding; Timothy A. Seidel; J. Mike Truelson SUMMARY We explore the impact of turnover within top executive teams, with particular emphasis on executives other than the CEO and chief financial officer (CFO), on auditors’ perceptions of financial reporting risk...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 151–175.
Published: 01 November 2019
... IPOs. Moreover, we find that the positive relation between EGCs and audit fees is more pronounced for firms with high financial reporting risk. Collectively, our results reveal an unintended consequence of the JOBS Act: it failed to reduce audit fees, a major component of the compliance costs of EGCs...