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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...
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...
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...