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1-8 of 8
Keywords: internal controls
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Journal Articles
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence
Available to Purchase
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 25–48.
Published: 01 February 2022
... negligent. However, jurors do not perceive a difference in the level of assurance provided when auditors use ADAs versus sampling testing methods. 1 5 2019 1 5 2021 2022 auditor liability audit data analytics audit quality internal controls We are grateful to Christine E...
Journal Articles
Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting
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AUDITING: A Journal of Practice & Theory (2020) 39 (4): 57–85.
Published: 01 November 2020
...Jeffrey R. Cohen; Jennifer R. Joe; Jay C. Thibodeau; Gregory M. Trompeter SUMMARY Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers but the process through which auditors...
Journal Articles
Shareholder Elections of Audit Committee Members
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AUDITING: A Journal of Practice & Theory (2018) 37 (4): 143–167.
Published: 01 November 2018
.... Finally, when the AC is less effective, all of its members receive lower support, irrespective of their expertise or position within the committee. director elections audit committee financial expertise internal controls restatements We thank Jean C. Bedard, David Hay, Colin Reid, Chad...
Journal Articles
The Impact of Enterprise Risk Management on the Audit Process: Evidence from Audit Fees and Audit Delay
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AUDITING: A Journal of Practice & Theory (2018) 37 (3): 25–46.
Published: 01 August 2018
...Cristina Bailey; Denton L. Collins; Lawrence J. Abbott SUMMARY Prior research examining enterprise risk management (ERM) focuses mainly on entity-level measures, relying heavily on the link between ERM and internal controls. We argue that auditors leverage the client's ERM system...
Journal Articles
It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality
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AUDITING: A Journal of Practice & Theory (2018) 37 (2): 27–50.
Published: 01 May 2018
... accruals and are less likely to have financial restatements and material internal control weaknesses. Further results show that larger social networks are associated with higher audit quality, which translates into higher audit fees. The results are robust to a variety of alternative specifications...
Journal Articles
The Mismatch between Expectations and Realities of AS4 Audits: A Post-Implementation Research Analysis
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AUDITING: A Journal of Practice & Theory (2018) 37 (1): 1–19.
Published: 01 February 2018
... the benefits of the year-end audit. auditing assurance material weakness remediation internal controls PCAOB AS4 standard setting value of an audit demand and supply of auditing Driven by investor and public company demand, the Public Company Accounting Oversight Board (PCAOB) proposed...
Journal Articles
SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements
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AUDITING: A Journal of Practice & Theory (2017) 36 (4): 151–177.
Published: 01 November 2017
... internal control regimes when greater resources are exerted during the engagement. Supporting this prediction, we find that the benefits of 404(b) versus other regimes (including SOX 404(a)) in reducing misstatements increase with incremental audit effort (proxied by abnormal audit fees). We find...
Journal Articles
Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions
Available to PurchaseStephen K. Asare, Brian C. Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric M. Negangard, Christopher J. Wolfe
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 131–166.
Published: 01 May 2013
...Stephen K. Asare; Brian C. Fitzgerald; Lynford E. Graham; Jennifer R. Joe; Eric M. Negangard; Christopher J. Wolfe SUMMARY We synthesize the literature on auditors' evaluation of, and reporting on, internal control over financial reporting (ICOFR), as required by the Sarbanes-Oxley Act...