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1-4 of 4
Keywords: misstatement
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Journal Articles
Audit Office Effectiveness and Efficiency
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (2): 181–209.
Published: 01 May 2025
... quality audit fees audit offices restatements misstatement This study examines the relation between audit office effectiveness and efficiency by considering how the effectiveness of an audit office’s audits across its entire portfolio of clients affects the fees charged by that office...
Journal Articles
Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud
Available to Purchase
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 57–78.
Published: 01 November 2016
...Erin L. Hamilton SUMMARY Although auditors are responsible for detecting misstatements arising from either error or fraud, the auditing standards require very different audit responses when a misstatement is believed to be the result of an intentional act (AS No. 14, PCAOB 2010a ). Specifically...
Journal Articles
The Persistence in the Association between Section 404 Material Weaknesses and Financial Reporting Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 93–116.
Published: 01 February 2014
...Emma-Riikka Myllymäki SUMMARY This study examines whether Sarbanes-Oxley (SOX) Section 404 material weakness (MW404) disclosures are predictive of future financial reporting quality. I find evidence that for companies with a history of MW404s, the likelihood of misstatements in financial...
Journal Articles
The Joint Influence of the Extent and Nature of Audit Evidence, Materiality Thresholds, and Misstatement Type on Achieved Audit Risk
Available to Purchase
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 19–41.
Published: 01 May 2012
...David V. Budescu; Mark E. Peecher; Ira Solomon SUMMARY We use simulation to investigate the joint effects of materiality, evidence extent, evidence nature, and misstatement type on achieved audit risk, i.e., the risk of undetected material financial statement misstatement due to error or fraud...