-
3
-
-
0010997056
-
An evaluation of SAS No. 53, the auditor's responsibility to detect and report errors and irregularities
-
New York, NY: AICPA
-
Albrecht, W. S., and J. J. Willingham. 1993. An evaluation of SAS No. 53, the auditor's responsibility to detect and report errors and irregularities. In The Expectation Gap Standards: Proceedings of the Expectation Gap Roundtable, 102-124. New York, NY: AICPA.
-
(1993)
The Expectation Gap Standards: Proceedings of the Expectation Gap Roundtable
, pp. 102-124
-
-
Albrecht, W.S.1
Willingham, J.J.2
-
4
-
-
0002549133
-
Evaluation of a company as a going concern
-
Altman, E. I., and T. P. McGough. 1974. Evaluation of a company as a going concern. Journal of Accountancy 138 (December): 50-57.
-
(1974)
Journal of Accountancy
, vol.138
, Issue.DECEMBER
, pp. 50-57
-
-
Altman, E.I.1
McGough, T.P.2
-
5
-
-
0003877115
-
-
New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 1994. Code of Professional Conduct. New York, NY: AICPA.
-
(1994)
Code of Professional Conduct
-
-
-
7
-
-
84910916533
-
The liability crisis in the United States: Impact on the accounting profession
-
Arthur Andersen, Coopers & Lybrand, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick, and Price Waterhouse. 1992. The liability crisis in the United States: Impact on the accounting profession. A statement of position. (August 6): 1-8.
-
(1992)
A Statement of Position
, Issue.AUGUST 6
, pp. 1-8
-
-
Andersen, A.1
-
8
-
-
0001861102
-
Audit structure and other determinants of audit report lag: An empirical analysis
-
Bamber, E. M., L. S. Bamber, and M. Schoderbek. 1993. Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice & Theory 12 (Spring): 1-23.
-
(1993)
Auditing: A Journal of Practice & Theory
, vol.12
, Issue.SPRING
, pp. 1-23
-
-
Bamber, E.M.1
Bamber, L.S.2
Schoderbek, M.3
-
9
-
-
0001937092
-
Big accounting firms weed out risky clients
-
Berton, L. 1995. Big accounting firms weed out risky clients. Wall Street Journal (June 26): B1, B6.
-
(1995)
Wall Street Journal
, Issue.JUNE 26
-
-
Berton, L.1
-
10
-
-
0031521515
-
An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans
-
forthcoming
-
Blacconiere, W. G., and M. L. DeFond. 1997. An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans. Journal of Accounting and Public Policy (forthcoming).
-
(1997)
Journal of Accounting and Public Policy
-
-
Blacconiere, W.G.1
DeFond, M.L.2
-
11
-
-
0011046279
-
-
Working paper, University of Chicago, Chicago, IL
-
Bockus, K., and F. Gigler. 1995. Audit pricing, fraud, and resignation. Working paper, University of Chicago, Chicago, IL.
-
(1995)
Audit Pricing, Fraud, and Resignation
-
-
Bockus, K.1
Gigler, F.2
-
13
-
-
9644282665
-
Auditor litigation and modified reporting on bankrupt clients
-
Carcello, J. V., and Z-V. Palmrose. 1994. Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research 32 (Supplement): 1-30.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.SUPPL.
, pp. 1-30
-
-
Carcello, J.V.1
Palmrose, Z.-V.2
-
14
-
-
38149143858
-
The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets
-
Clarkson, P. M., and D. A. Simunic. 1994. The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets. Journal of Accounting and Economics 17 (January): 207-228.
-
(1994)
Journal of Accounting and Economics
, vol.17
, Issue.JANUARY
, pp. 207-228
-
-
Clarkson, P.M.1
Simunic, D.A.2
-
15
-
-
0010962007
-
-
Chicago, IL: CCH
-
Commerce Clearing House (CCH). 1989. SEC Accounting Guide. Chicago, IL: CCH.
-
(1989)
SEC Accounting Guide
-
-
-
16
-
-
0002522505
-
The association between changes in client firm agency costs and auditor switching
-
DeFond, M. L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice & Theory 11 (Spring): 16-31.
-
(1992)
Auditing: A Journal of Practice & Theory
, vol.11
, Issue.SPRING
, pp. 16-31
-
-
DeFond, M.L.1
-
17
-
-
84984257709
-
Factors related to auditor-client disagreements over income-increasing accounting methods
-
-, and J. Jiambalvo. 1993. Factors related to auditor-client disagreements over income-increasing accounting methods. Contemporary Accounting Research 9 (Spring): 415-431.
-
(1993)
Contemporary Accounting Research
, vol.9
, Issue.SPRING
, pp. 415-431
-
-
Jiambalvo, J.1
-
18
-
-
0000628687
-
Debt covenant violation and manipulation of accruals
-
-, and -. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (January): 145-176.
-
(1994)
Journal of Accounting and Economics
, vol.17
, Issue.JANUARY
, pp. 145-176
-
-
-
20
-
-
0002964434
-
An analysis of the economic factors related to auditor-client disagreements preceding auditor changes
-
Dhaliwal, D. S., J. W. Schatzberg, and M. A. Trombley. 1993. An analysis of the economic factors related to auditor-client disagreements preceding auditor changes. Auditing: A Journal of Practice & Theory 12 (Fall): 22-38.
-
(1993)
Auditing: A Journal of Practice & Theory
, vol.12
, Issue.FALL
, pp. 22-38
-
-
Dhaliwal, D.S.1
Schatzberg, J.W.2
Trombley, M.A.3
-
21
-
-
0001139875
-
Auditor changes: A joint test of theories relating to agency costs and auditor differentiation
-
Francis, J. R., and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (October): 663-682.
-
(1988)
The Accounting Review
, vol.63
, Issue.OCTOBER
, pp. 663-682
-
-
Francis, J.R.1
Wilson, E.R.2
-
22
-
-
0000874702
-
Loss contingency reports and stock prices: A replication and extension of banks and kinney
-
Frost, C. A. 1991. Loss contingency reports and stock prices: A replication and extension of Banks and Kinney. Journal of Accounting Research 29 (Spring): 157-169.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.SPRING
, pp. 157-169
-
-
Frost, C.A.1
-
24
-
-
0000876551
-
The market for audit services: Evidence from voluntary auditor changes
-
Johnson, W. B., and T. Lys. 1990. The market for audit services: Evidence from voluntary auditor changes. Journal of Accounting and Economics 12 (January): 281-308.
-
(1990)
Journal of Accounting and Economics
, vol.12
, Issue.JANUARY
, pp. 281-308
-
-
Johnson, W.B.1
Lys, T.2
-
25
-
-
4243474236
-
IDB's auditor, Deloitte, quits after a dispute
-
King, T. R., and R. L. Rundle. 1994. IDB's auditor, Deloitte, quits after a dispute. Wall Street Journal (June 1): A4.
-
(1994)
Wall Street Journal
, Issue.JUNE 1
-
-
King, T.R.1
Rundle, R.L.2
-
26
-
-
84988112457
-
Auditors' liability: Opportunities for research
-
Kinney, W. R., Jr. 1993. Auditors' liability: Opportunities for research. Journal of Economics & Management Strategy 2 (Fall): 349-360.
-
(1993)
Journal of Economics & Management Strategy
, vol.2
, Issue.FALL
, pp. 349-360
-
-
Kinney W.R., Jr.1
-
27
-
-
0347311013
-
Characteristics of firms correcting previously reported quarterly earnings
-
-, and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics 11 (February): 71-93.
-
(1989)
Journal of Accounting and Economics
, vol.11
, Issue.FEBRUARY
, pp. 71-93
-
-
McDaniel, L.S.1
-
28
-
-
21344486910
-
Auditor switching and conservatism
-
Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review 69 (January): 200-215.
-
(1994)
The Accounting Review
, vol.69
, Issue.JANUARY
, pp. 200-215
-
-
Krishnan, J.1
-
29
-
-
84997909345
-
The role of economic trade-offs in the audit opinion decision: An empirical analysis
-
-, and J. Krishnan. 1996. The role of economic trade-offs in the audit opinion decision: An empirical analysis. Journal of Accounting, Auditing, & Finance 11 (Fall): 565-586.
-
(1996)
Journal of Accounting, Auditing, & Finance
, vol.11
, Issue.FALL
, pp. 565-586
-
-
Krishnan, J.1
-
32
-
-
0002678541
-
More accounting firms are dumping risky clients: Big 6 worry about their reputations and chance of costly litigation
-
MacDonald, E. 1997. More accounting firms are dumping risky clients: Big 6 worry about their reputations and chance of costly litigation. Wall Street Journal (April 25): A2.
-
(1997)
Wall Street Journal
, Issue.APRIL 25
-
-
MacDonald, E.1
-
33
-
-
0000666375
-
Financial ratios and the probabilistic prediction of bankruptcy
-
Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research 18 (Spring): 109-131.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.SPRING
, pp. 109-131
-
-
Ohlson, J.A.1
-
34
-
-
0001873667
-
Predicting takeover targets: A methodological and empirical analysis
-
Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Journal of Accounting and Economics 8 (March): 3-35.
-
(1986)
Journal of Accounting and Economics
, vol.8
, Issue.MARCH
, pp. 3-35
-
-
Palepu, K.G.1
-
35
-
-
0002055340
-
An analysis of auditor litigation and audit service quality
-
Palmrose, Z-V. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63 (January): 55-73.
-
(1988)
The Accounting Review
, vol.63
, Issue.JANUARY
, pp. 55-73
-
-
Palmrose, Z.-V.1
-
37
-
-
21844482753
-
The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
-
Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review 69 (October): 639-656.
-
(1994)
The Accounting Review
, vol.69
, Issue.OCTOBER
, pp. 639-656
-
-
Pratt, J.1
Stice, J.D.2
-
38
-
-
0010969282
-
-
Public Accounting Report. 1994. Big 6 legal costs escalate. 18 (June 30): 3.
-
(1994)
Big 6 Legal Costs Escalate
, vol.18
, Issue.JUNE 30
, pp. 3
-
-
-
39
-
-
0011037482
-
Peat cancels supermail international
-
Rankin, K. 1992. Peat cancels Supermail International. Accounting Today 6 (May 25): 12.
-
(1992)
Accounting Today
, vol.6
, Issue.MAY 25
, pp. 12
-
-
Rankin, K.1
-
40
-
-
0011012141
-
An empirical analysis of audit withdrawal decisions
-
Schroeder, R. G., and K. Verreault. 1987. An empirical analysis of audit withdrawal decisions. Advances in Accounting 5: 205-220.
-
(1987)
Advances in Accounting
, vol.5
, pp. 205-220
-
-
Schroeder, R.G.1
Verreault, K.2
-
41
-
-
0001165431
-
Auditor switches by failing firms
-
Schwartz, K. B., and K. Menon. 1985. Auditor switches by failing firms. The Accounting Review 60 (April): 248-261.
-
(1985)
The Accounting Review
, vol.60
, Issue.APRIL
, pp. 248-261
-
-
Schwartz, K.B.1
Menon, K.2
-
42
-
-
0000250361
-
An analysis of form 8-K disclosures of auditor changes by firms approaching bankruptcy
-
-, and B. S. Soo. 1995. An analysis of form 8-K disclosures of auditor changes by firms approaching bankruptcy. Auditing: A Journal of Practice & Theory 14 (Spring): 125-136.
-
(1995)
Auditing: A Journal of Practice & Theory
, vol.14
, Issue.SPRING
, pp. 125-136
-
-
Soo, B.S.1
-
43
-
-
0010996261
-
-
Release 34-9344 Washington, D.C.: SEC
-
Securities and Exchange Commission (SEC). 1971. Notice of Adoption of Amendments to Form 8-K, Form 7-Q, Form 10-Q, Form 10-K and Form N-1Q. Release 34-9344 (September), 1-5. Washington, D.C.: SEC.
-
(1971)
Notice of Adoption of Amendments to Form 8-K, Form 7-Q, Form 10-Q, Form 10-K and Form N-1Q.
, Issue.SEPTEMBER
, pp. 1-5
-
-
-
46
-
-
0000783591
-
Negligent accounting and the limits of instrumental tort reform
-
Siliciano, J. A. 1988. Negligent accounting and the limits of instrumental tort reform. Michigan Law Review 86 (August): 1929-1980.
-
(1988)
Michigan Law Review
, vol.86
, Issue.AUGUST
, pp. 1929-1980
-
-
Siliciano, J.A.1
-
47
-
-
84984271596
-
Audit risk in a client portfolio context
-
Simunic, D. A., and M. T. Stein. 1990. Audit risk in a client portfolio context. Contemporary Accounting Research 6 (Spring): 329-343.
-
(1990)
Contemporary Accounting Research
, vol.6
, Issue.SPRING
, pp. 329-343
-
-
Simunic, D.A.1
Stein, M.T.2
-
48
-
-
17144374457
-
The impact of litigation risk on audit pricing: A review of the economics and the evidence
-
-, and -. 1996. The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing: A Journal of Practice & Theory 15 (Supplement): 119-134.
-
(1996)
Auditing: A Journal of Practice & Theory
, vol.15
, Issue.SUPPL.
, pp. 119-134
-
-
-
50
-
-
0001489097
-
Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors
-
Stice, J. D. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review 66 (July): 516-533.
-
(1991)
The Accounting Review
, vol.66
, Issue.JULY
, pp. 516-533
-
-
Stice, J.D.1
-
51
-
-
0000189738
-
An analysis of the factors associated with lawsuits against public accountants
-
St. Pierre, K., and J. A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review 59 (April): 242-263.
-
(1984)
The Accounting Review
, vol.59
, Issue.APRIL
, pp. 242-263
-
-
St. Pierre, K.1
Anderson, J.A.2
-
54
-
-
0001953906
-
Methodological issues related to the estimation of financial distress prediction models
-
Zmijewski, M. E. 1984. Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research 22 (Supplement): 59-82.
-
(1984)
Journal of Accounting Research
, vol.22
, Issue.SUPPL.
, pp. 59-82
-
-
Zmijewski, M.E.1
|