메뉴 건너뛰기




Volumn 15, Issue 6-7, 2004, Pages 911-926

Accountable accountants

Author keywords

Auditor risk; Enron Corporation; Public accounting firms

Indexed keywords


EID: 3142681562     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.cpa.2003.03.003     Document Type: Article
Times cited : (14)

References (43)
  • 2
    • 20244387772 scopus 로고    scopus 로고
    • American Accounting Association 2002-2003 Executive Committee. Posted at
    • American Accounting Association 2002-2003 Executive Committee. Posted at http://raw.rutgers.edu/raw/aaa/about/ec2003.htm.
    • (2002)
  • 3
    • 0042813206 scopus 로고
    • CPA firm viability
    • [working paper]. University of Michigan
    • Arnett H. Danos P. CPA firm viability [working paper]. University of Michigan; 1979.
    • (1979)
    • Arnett, H.1    Danos, P.2
  • 4
    • 20244387638 scopus 로고    scopus 로고
    • Investors' new worry: Auditor risk
    • Online; January 25, 2002a. Posted at
    • Barker R. Investors' new worry: auditor risk. BusinessWeek Online; January 25, 2002a. Posted at http://www.businessweek.com/bwdaily/dnflash/jan2002/nf20020125_4281.htm
    • (2002) BusinessWeek
    • Barker, R.1
  • 5
    • 20244389048 scopus 로고    scopus 로고
    • Auditing the auditors
    • October 28, 2002b. Also posted at
    • Barker R. Auditing the auditors. BusinessWeek; October 28, 2002b. p. 129. Also posted at http://www.businessweek.com/magazine/content/02_43/ b3805127.htm
    • (2002) BusinessWeek , pp. 129
    • Barker, R.1
  • 6
    • 0006798353 scopus 로고
    • The market for public accounting services: Demand, supply, and regulation
    • Benston G. The market for public accounting services: demand, supply, and regulation J. Acc. Public Pol. 4 1985 33-79
    • (1985) J. Acc. Public Pol. , vol.4 , pp. 33-79
    • Benston, G.1
  • 7
    • 20244364186 scopus 로고    scopus 로고
    • Interview; May 1, 2002. Posted at
    • Berardino J. Interview; May 1, 2002. Posted at http://www.pbs.org/ wgbh/pages/frontline/shows/regulation/interviews/berardino.html.
    • (2002)
    • Berardino, J.1
  • 8
    • 15544365043 scopus 로고    scopus 로고
    • Does corporate governance affect firm value?
    • [Stanford Law School working paper]; November 14, 2002. Posted at
    • Black B.S. Jang H. Kim W. Does corporate governance affect firm value? [Stanford Law School working paper]; November 14, 2002. Posted at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=311275.
    • (2002)
    • Black, B.S.1    Jang, H.2    Kim, W.3
  • 9
    • 0003899546 scopus 로고
    • Unaccountable accounting
    • New York: Harper Collins Publishers
    • Briloff A.J. Unaccountable accounting. New York: Harper Collins Publishers; 1972.
    • (1972)
    • Briloff, A.J.1
  • 10
    • 20244368736 scopus 로고    scopus 로고
    • Garbage in/garbage out. Manuscript and related documents
    • Posted at
    • Briloff A.J. Garbage in/garbage out. Manuscript and related documents; 2000. Posted at http://aux.zicklin.baruch.cuny.edu/critical/.
    • (2000)
    • Briloff, A.J.1
  • 11
    • 20244379353 scopus 로고    scopus 로고
    • Reliability of financial statements - Ranking audit firms
    • Posted at
    • Cheffers M. Reliability of financial statements - ranking audit firms; 2002. Posted at http://www.accountingmalpractice.com/0005/grades.php.
    • (2002)
    • Cheffers, M.1
  • 12
    • 0036084547 scopus 로고    scopus 로고
    • Defrauding the public interest: A critical examination of reengineered audit processes and the likelihood of detecting fraud
    • Cullinan C.P. Sutton S.G. Defrauding the public interest: a critical examination of reengineered audit processes and the likelihood of detecting fraud Critic. Perspect. Acc. 13 2002 297-310
    • (2002) Critic. Perspect. Acc. , vol.13 , pp. 297-310
    • Cullinan, C.P.1    Sutton, S.G.2
  • 13
    • 20244372788 scopus 로고    scopus 로고
    • Enron was not an accounting failure
    • [working paper]. University of Utah; Posted at
    • Cushing B.E. Enron was not an accounting failure [working paper]. University of Utah; 2002. Posted at http://aux.zicklin.baruch.cuny.edu/critical/.
    • (2002)
    • Cushing, B.E.1
  • 14
    • 2542451382 scopus 로고
    • Auditor size and audit quality
    • DeAngelo L.E. Auditor size and audit quality J. Acc. Econ. 3 1981 183-199
    • (1981) J. Acc. Econ. , vol.3 , pp. 183-199
    • DeAngelo, L.E.1
  • 15
    • 0013273392 scopus 로고    scopus 로고
    • Do nonaudit services fees impair auditor independence?
    • [University of Southern California working paper]
    • DeFond M.L. Raghunandan K. Subramanyam K.R. Do nonaudit services fees impair auditor independence? [University of Southern California working paper]; 2002.
    • (2002)
    • DeFond, M.L.1    Raghunandan, K.2    Subramanyam, K.R.3
  • 16
    • 0010127967 scopus 로고
    • The nature of competition in the auditing profession: A descriptive and normative view
    • [working paper, UCLA]
    • Dopuch N. Simunic D. The nature of competition in the auditing profession: a descriptive and normative view [working paper, UCLA]; 1979.
    • (1979)
    • Dopuch, N.1    Simunic, D.2
  • 17
    • 20244362018 scopus 로고    scopus 로고
    • FASB facts - Board members - Katherine Schipper
    • Financial Accounting Standards Board Posted at
    • Financial Accounting Standards Board. FASB facts-board members-Katherine Schipper. Posted at http://www.fasb.org/facts/factsks.shtml.
  • 18
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for nonaudit services and earnings management
    • Frankel R.M. Johnson M.F. Nelson K.K. The relation between auditors' fees for nonaudit services and earnings management Acc. Rev. 77 Suppl. 2002 71-105
    • (2002) Acc. Rev. , vol.77 , Issue.SUPPL. , pp. 71-105
    • Frankel, R.M.1    Johnson, M.F.2    Nelson, K.K.3
  • 19
    • 20244383066 scopus 로고    scopus 로고
    • Fraudulent audited annual financial statements in post-PSLRA private securities class actions: Determinants of auditor litigation
    • Freund S. Fuerman R.D. Shaw L. Fraudulent audited annual financial statements in post-PSLRA private securities class actions: determinants of auditor litigation J. Forensic Acc. 3 1 2002 69-90
    • (2002) J. Forensic Acc. , vol.3 , Issue.1 , pp. 69-90
    • Freund, S.1    Fuerman, R.D.2    Shaw, L.3
  • 20
    • 0035315240 scopus 로고    scopus 로고
    • Balkanized auditor liability research
    • Fuerman R.D. Balkanized auditor liability research Crit. Perspect. Acc. 12 2 2001 153-157
    • (2001) Crit. Perspect. Acc. , vol.12 , Issue.2 , pp. 153-157
    • Fuerman, R.D.1
  • 21
    • 20244383674 scopus 로고    scopus 로고
    • Health Management Inc.,in re. 96-CV-889, Eastern District of New York
    • Health Management Inc., in re. 96-CV-889, Eastern District of New York.
  • 22
    • 20244378889 scopus 로고    scopus 로고
    • Institutional Shareholder Services Website. Posted at
    • Institutional Shareholder Services Website. Posted at http://www.issproxy.com/.
  • 23
    • 20244385649 scopus 로고    scopus 로고
    • Investor and Capital Markets Fee Relief Act. Pub. L. No. 107-123, 115 Stat. 2390
    • Investor and Capital Markets Fee Relief Act. Pub. L. No. 107-123, 115 Stat. 2390; 2002.
    • (2002)
  • 24
    • 0032264907 scopus 로고    scopus 로고
    • The Securities Litigation Uniform Standards Act of 1998: The sun sets on California's blue sky
    • November
    • Levine D.M. Pritchard A.C. The Securities Litigation Uniform Standards Act of 1998: the sun sets on California's blue sky Bus. Lawyer 54 November 1998 1-22
    • (1998) Bus. Lawyer , vol.54 , pp. 1-22
    • Levine, D.M.1    Pritchard, A.C.2
  • 25
    • 20244385054 scopus 로고    scopus 로고
    • I am watching
    • Forbes; March 4
    • Machan D. I am watching. Forbes; March 4, 2002. p. 68-69.
    • (2002) , pp. 68-69
    • Machan, D.1
  • 26
    • 0002014359 scopus 로고    scopus 로고
    • Auditor reputation: The international empirical evidence
    • Moizer P. Auditor reputation: the international empirical evidence Int. J. Aud. 1 1 1997 61-74
    • (1997) Int. J. Aud. , vol.1 , Issue.1 , pp. 61-74
    • Moizer, P.1
  • 27
    • 2742591372 scopus 로고    scopus 로고
    • The emperor's nightingale: Restoring the integrity of the corporation in the age of shareholder activism
    • Oxford: Capstone; 1998
    • Monks R.A.G. The emperor's nightingale: restoring the integrity of the corporation in the age of shareholder activism. Oxford: Capstone; 1998.
    • (1998)
    • Monks, R.A.G.1
  • 28
    • 20244369046 scopus 로고    scopus 로고
    • Summary of NASDAQ corporate governance proposals as of November 20, 2002
    • NASDAQ. Posted at
    • NASDAQ. Summary of NASDAQ corporate governance proposals as of November 20, 2002. Posted at http://www.nasdaq.com/about/Corp_Gov_Summary111902.pdf.
    • (2002)
  • 29
    • 3142724279 scopus 로고    scopus 로고
    • Corporate governance rule proposals reflecting recommendations from the NYSE corporate accountability and listing standards committee as approved by the NYSE board of directors
    • New York Stock Exchange. August 1, Posted at
    • New York Stock Exchange. Corporate governance rule proposals reflecting recommendations from the NYSE corporate accountability and listing standards committee as approved by the NYSE board of directors; August 1, 2002. Posted at http://www.nyse.com/pdfs/corp_gov_pro_b.pdf.
    • (2002)
  • 30
    • 0002055340 scopus 로고
    • An analysis of auditor litigation and audit service quality
    • Palmrose Z.-V. An analysis of auditor litigation and audit service quality Acc. Rev. 63 1 1988 55-73
    • (1988) Acc. Rev. , vol.63 , Issue.1 , pp. 55-73
    • Palmrose, Z.-V.1
  • 31
    • 0004036140 scopus 로고    scopus 로고
    • Empirical research on auditor litigation: Considerations and data
    • Sarasota, FL: American Accounting Association; 2000 (Studies in Accounting Research No. 33)
    • Palmrose Z-V. Empirical research on auditor litigation: considerations and data. Sarasota, FL: American Accounting Association; 2000 (Studies in Accounting Research No. 33).
    • (2000)
    • Palmrose, Z-V.1
  • 32
    • 20244390369 scopus 로고    scopus 로고
    • The Patterson report: Corporate governance and corporate performance research
    • Posted at
    • Patterson D.J. The Patterson report: corporate governance and corporate performance research; 2002. Posted at http://www.thecorporatelibrary.com/study/patterson.asp.
    • (2002)
    • Patterson, D.J.1
  • 33
    • 21444442914 scopus 로고    scopus 로고
    • The Private Securities Litigation Reform Act of 1995: Rebalancing litigation risks and rewards for class action plaintiffs, defendants and lawyers
    • Phillips R.M. Miller G.C. The Private Securities Litigation Reform Act of 1995: rebalancing litigation risks and rewards for class action plaintiffs, defendants and lawyers Bus. Lawyer 51 1996 1009-1069
    • (1996) Bus. Lawyer , vol.51 , pp. 1009-1069
    • Phillips, R.M.1    Miller, G.C.2
  • 34
    • 20244364314 scopus 로고
    • Private Securities Litigation Reform Act of 1995. Pub. L. No. 104-67, 109 Stat. 737
    • Private Securities Litigation Reform Act of 1995. Pub. L. No. 104-67, 109 Stat. 737; 1995.
    • (1995)
  • 35
    • 20244369970 scopus 로고    scopus 로고
    • Sarbanes-Oxley Act of 2002. Pub. L. No. 107-204, 116 Stat. 145
    • Sarbanes-Oxley Act of 2002. Pub. L. No. 107-204, 116 Stat. 145; 2002.
    • (2002)
  • 36
    • 20244370271 scopus 로고
    • Securities Act of 1933. 15 U.S.C. §§ 77a to 77mm
    • Securities Act of 1933. 15 U.S.C. §§ 77a to 77mm; 2000.
    • (1933)
  • 37
    • 20244363306 scopus 로고    scopus 로고
    • Statement by SEC chairman Harvey Pitt on the president's speech on corporate responsibility
    • Securities and Exchange Commission. July 9, 2002. Posted at
    • Securities and Exchange Commission. Statement by SEC chairman Harvey Pitt on the president's speech on corporate responsibility; July 9, 2002. Posted at http://www.sec.gov/news/press/2002-100.htm.
    • (2002)
  • 38
    • 20244374327 scopus 로고
    • Securities Exchange Act of 1934. 15 U.S.C. §§ 78a to 78mm
    • Securities Exchange Act of 1934. 15 U.S.C. §§ 78a to 78mm; 2000.
    • (1934)
  • 39
    • 20244372949 scopus 로고    scopus 로고
    • Securities Litigation Uniform Standards Act of 1998. Pub. L. No. 105-353, 15 U.S.C. 77p
    • Securities Litigation Uniform Standards Act of 1998. Pub. L. No. 105-353, 15 U.S.C. 77p., 78bb, Suppl. IV; 1998.
    • (1998) , Issue.SUPPL. IV
  • 40
    • 20244385734 scopus 로고    scopus 로고
    • Bigger than Enron: Why the largest business scandal in American history is just the tip of the iceberg-and why investors should care
    • Public Broadcasting Service; 2002. Website, including transcripts of the video's interviews, posted at http://www.pbs.org/wgbh/pages/frontline/shows/regulation/
    • Smith H. Bigger than Enron: why the largest business scandal in American history is just the tip of the iceberg-and why investors should care. Public Broadcasting Service; 2002. Website, including transcripts of the video's interviews, posted at http://www.pbs.org/wgbh/pages/frontline/shows/regulation/.
    • (2002)
    • Smith, H.1
  • 41
    • 20244386481 scopus 로고    scopus 로고
    • Interview; March 15, Posted at
    • Teslik S.B. Interview; March 15, 2002. Posted at http://www.pbs.org/ wgbh/pages/frontline/shows/regulation/interviews/teslik.html.
    • (2002)
    • Teslik, S.B.1
  • 42
    • 20244369507 scopus 로고    scopus 로고
    • The Corporate Library Website. Posted at
    • The Corporate Library Website. Posted at http://www.thecorporatelibrary.com/.
  • 43
    • 0041412509 scopus 로고
    • The markets for independence and independent auditors
    • [working paper]. University of Rochester
    • Watts R. Zimmerman J. The markets for independence and independent auditors [working paper]. University of Rochester; 1981.
    • (1981)
    • Watts, R.1    Zimmerman, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.