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Keywords: restatements
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 43 (1): 1–25.
Published: 01 February 2024
...Anwer S. Ahmed; Bilal Al-Dah; Moataz El-Helaly; Krzysztof Fleszar SUMMARY We provide evidence on the efficacy of Auditing Standard No. 18 (AS18) for auditing-related party transactions (RPTs). We measure audit quality using general restatements and RPT-related restatements. Using a sample of S...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–30.
Published: 07 September 2023
... the Senior Editorship of Jayanthi Krishnan. 07 02 2022 19 07 2023 08 08 2023 2024 audit partner volunteer charity audit quality financial reporting quality restatements AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 30 American Accounting...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 191–210.
Published: 01 May 2022
... fees as a variable of interest but also show the same issue manifests for other measures that respond to the restatement of misstated financial statements (i.e., internal control material weaknesses and auditor changes). We conclude by discussing alternative approaches for controlling for ex...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 221–245.
Published: 01 February 2019
.... Results indicate that auditors respond to this signal by charging higher fees and delaying the release of the audit report, which in combination suggest greater audit effort. Further, this signal reflects actual misstatement risk in the form of subsequent restatements, but audit effort mitigates this risk...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 143–167.
Published: 01 November 2018
... August 2017 © 2018 American Accounting Association. All rights reserved. 2018 director elections audit committee financial expertise internal controls restatements The primary objective of corporate boards is to represent shareholders through monitoring and advising top...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 95–115.
Published: 01 November 2018
... and the likelihood of the clients restating financial statements as proxies for audit quality, we do not find that the small auditors that exited the market for SEC client audits were of lower quality than successor small audit firms that did not exit the market. JEL Classifications: G18; L51. Data Availability...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 73–106.
Published: 01 May 2018
... with nonmarket-based or undisclosed pricing policy and related sales above the industry average. Second, RPTMAO has robust predictive power for future RPT-related restatements, and the predictive power is greater than that of modified opinions that do not specifically discuss RPTs, suggesting that the auditor...
Journal Articles
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
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 21–48.
Published: 01 February 2018
... to the incremental auditor effort attributed to ASR, we find that, prior to the GFC, the incremental audit effort by Big N auditors, but not by non-Big N auditors, reduced the likelihood of subsequent restatements and constrained reported gains on securitizations. JEL Classifications: G14; G21; M42. November...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 151–177.
Published: 01 November 2017
... pronounced for engagements with shorter auditor tenure, non-Big 4 auditors, and industry-specialist auditors. JEL Classifications: M49. Data Availability: Data used in this study are available from public sources. audit quality internal controls SOX 404(b) restatements material weakness...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 81–111.
Published: 01 August 2015
...Yanyan Wang; Lisheng Yu; Yuping Zhao SUMMARY We study whether audit-partner quality influences the probability of annual report misstatements (measured by restatements) and whether various levels of quality control attenuate such influences. We measure audit-partner quality with audit failure rate...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 27–57.
Published: 01 May 2014
...Alan I. Blankley; David N. Hurtt; Jason E. MacGregor SUMMARY: We investigate the relationship between future financial statement restatements and audit report lags. Audit report lags are defined as the number of days between the fiscal year-end and the date of the audit report. Ex ante...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 31–67.
Published: 01 August 2013
...Nathan J. Newton; Dechun Wang; Michael S. Wilkins SUMMARY: We examine the relationship between auditor competition and the likelihood of financial restatements that occur as a result of failures in the application of generally accepted accounting principles (GAAP). Policy makers and audit market...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 79–96.
Published: 01 February 2012
...Alan I. Blankley; David N. Hurtt; Jason E. MacGregor SUMMARY We investigate the relationship between audit fees and subsequent financial statement restatements in the years following the Sarbanes-Oxley Act of 2002 (SOX). After controlling for internal control quality , we find that abnormal audit...