-
2
-
-
34547094547
-
The discovery and reporting of internal control deficiencies prior to SQX-mandated audits
-
Ashbaugh-Skaife, H., D. Collins, and W. Kinney. 2007. The discovery and reporting of internal control deficiencies prior to SQX-mandated audits. Journal of Accounting and Economics 44: 166-192.
-
(2007)
Journal of Accounting and Economics
, vol.44
, pp. 166-192
-
-
Ashbaugh-Skaife, H.1
Collins, D.2
Kinney, W.3
-
3
-
-
33846993537
-
-
Working paper, University of Wisconsin-Madison
-
Ashbaugh-Skaife, H., D. Collins, W. Kinney, and R. LaFond. 2007. The effect of internal control deficiencies on firm risk and cost of equity capital. Working paper, University of Wisconsin-Madison.
-
(2007)
The effect of internal control deficiencies on firm risk and cost of equity capital
-
-
Ashbaugh-Skaife, H.1
Collins, D.2
Kinney, W.3
LaFond, R.4
-
4
-
-
0001951731
-
An archival survey of audit program planning
-
Bedard, J. 1989. An archival survey of audit program planning. Auditing: A Journal of Practice & Theory 9 (1): 57-71.
-
(1989)
Auditing: A Journal of Practice & Theory
, vol.9
, Issue.1
, pp. 57-71
-
-
Bedard, J.1
-
7
-
-
0004034959
-
-
Committee of Sponsoring Organizations of the Treadway Commission COSO, Jersey City, NJ: AICPA
-
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1992. Internal Control-Integrated Framework. Jersey City, NJ: AICPA.
-
(1992)
Internal Control-Integrated Framework
-
-
-
8
-
-
0036997124
-
The quality of accruals and earnings: The role of accrual estimation errors
-
Dechow, P., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 11 (4): 35-59.
-
(2002)
The Accounting Review
, vol.11
, Issue.4
, pp. 35-59
-
-
Dechow, P.1
Dichev, I.2
-
9
-
-
36749012437
-
Accruals quality and internal control over financial reporting
-
Doyle, J., W. Ge, and S. McVay. 2007a. Accruals quality and internal control over financial reporting. The Accounting Review 82 (5): 1141-1170.
-
(2007)
The Accounting Review
, vol.82
, Issue.5
, pp. 1141-1170
-
-
Doyle, J.1
Ge, W.2
McVay, S.3
-
13
-
-
44649187665
-
-
Ettredge, M., J. Heintz, C. Li, and S. Scholz. 2007. Auditor realignments accompanying implementation of SOX 404 reporting requirements. Working paper, University of Kansas. Felix, W., A. Gramling, and M. Maletta. 2001, The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research 39 (3): 513-535.
-
Ettredge, M., J. Heintz, C. Li, and S. Scholz. 2007. Auditor realignments accompanying implementation of SOX 404 reporting requirements. Working paper, University of Kansas. Felix, W., A. Gramling, and M. Maletta. 2001, The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research 39 (3): 513-535.
-
-
-
-
15
-
-
33745312194
-
The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act
-
Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons 19 (3): 137-158.
-
(2005)
Accounting Horizons
, vol.19
, Issue.3
, pp. 137-158
-
-
Ge, W.1
McVay, S.2
-
16
-
-
0000653435
-
Resource allocation decisions in audit engagements
-
Hackenbrack, K., and W. R. Knechel. 1997. Resource allocation decisions in audit engagements. Contemporary Accounting Research 14 (3): 481-499.
-
(1997)
Contemporary Accounting Research
, vol.14
, Issue.3
, pp. 481-499
-
-
Hackenbrack, K.1
Knechel, W.R.2
-
17
-
-
33645655319
-
Audit fees: A. meta-analysis of the effect of supply and demand attributes
-
Hay, D., R. Knechel, and N. Wong. 2006. Audit fees: A. meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 (1): 141-191.
-
(2006)
Contemporary Accounting Research
, vol.23
, Issue.1
, pp. 141-191
-
-
Hay, D.1
Knechel, R.2
Wong, N.3
-
18
-
-
41449088401
-
Evidence on the audit risk model: Do auditors increase audit effort in the presence of internal control weaknesses?
-
Hogan, C. H., and M. S. Wilkins. 2008. Evidence on the audit risk model: Do auditors increase audit effort in the presence of internal control weaknesses? Contemporary Accounting Research 25 (1): 219-242.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.1
, pp. 219-242
-
-
Hogan, C.H.1
Wilkins, M.S.2
-
21
-
-
18944365334
-
Audit Committee quality and internal control: An empirical analysis
-
Krishnan, J., 2005. Audit Committee quality and internal control: An empirical analysis. The Accounting Review 80 (2): 649-678.
-
(2005)
The Accounting Review
, vol.80
, Issue.2
, pp. 649-678
-
-
Krishnan, J.1
-
23
-
-
0003094230
-
An exploratory study of auditors' evidential planning judgments
-
Mock, T. J., and A. Wright. 1993. An exploratory study of auditors' evidential planning judgments. Auditing: A. Journal of Practice and Theory 12 (2): 39-61.
-
(1993)
Auditing: A. Journal of Practice and Theory
, vol.12
, Issue.2
, pp. 39-61
-
-
Mock, T.J.1
Wright, A.2
-
25
-
-
0004149270
-
-
Fourth edition. New York, NY: McGraw-Hill
-
Neter, J., M. Kutner, C. Nachtsheim, and W. Wasserman. 1996. Applied Linear Statistical Models. Fourth edition. New York, NY: McGraw-Hill.
-
(1996)
Applied Linear Statistical Models
-
-
Neter, J.1
Kutner, M.2
Nachtsheim, C.3
Wasserman, W.4
-
26
-
-
21844525506
-
The production of audit services: Evidence from a major public accounting firm
-
O'Keefe, T. B., D. A. Simunic, and M. T. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research 32 (2): 241-261.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.2
, pp. 241-261
-
-
O'Keefe, T.B.1
Simunic, D.A.2
Stein, M.T.3
-
27
-
-
44649146866
-
-
Public Company Accounting Oversight. Board (PCAOB). 2004. An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 2. Washington, D.C.: PCAOB.
-
Public Company Accounting Oversight. Board (PCAOB). 2004. An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 2. Washington, D.C.: PCAOB.
-
-
-
-
29
-
-
0007026746
-
Industry differences in the production, of audit services
-
Stein, M. T., D. A. Simunic, and T. B. O'Keefe, 1994. Industry differences in the production, of audit services. Auditing: A Journal of Practice & Theory 13 (1): 128-142.
-
(1994)
Auditing: A Journal of Practice & Theory
, vol.13
, Issue.1
, pp. 128-142
-
-
Stein, M.T.1
Simunic, D.A.2
O'Keefe, T.B.3
-
30
-
-
33845791499
-
SOX Section 404 material weakness disclosures and audit fees
-
Raghunandan, K., and D. Rama. 2006. SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 (1): 99-114.
-
(2006)
Auditing: A Journal of Practice & Theory
, vol.25
, Issue.1
, pp. 99-114
-
-
Raghunandan, K.1
Rama, D.2
-
31
-
-
0002745670
-
Regression standard errors in clustered samples
-
Rogers, W. H. 1993. Regression standard errors in clustered samples. Stata Technical Bulletin 13: 19-23.
-
(1993)
Stata Technical Bulletin
, vol.13
, pp. 19-23
-
-
Rogers, W.H.1
-
33
-
-
44649142952
-
-
Securities and Exchange Commission (SEC). 2005. Staff Statement on Management's Report on Internal Control over Financial Reporting. Division of Corporate Finance, Office of the Chief Accountant (May 16). Washington, D.C.: SEC.
-
Securities and Exchange Commission (SEC). 2005. Staff Statement on Management's Report on Internal Control over Financial Reporting. Division of Corporate Finance, Office of the Chief Accountant (May 16). Washington, D.C.: SEC.
-
-
-
-
36
-
-
0002868431
-
The pricing of audit services: Theory and evidence
-
Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 22 (3): 161-190.
-
(1980)
Journal of Accounting Research
, vol.22
, Issue.3
, pp. 161-190
-
-
Simunic, D.A.1
-
37
-
-
17144374457
-
Impact of litigation risk on audit pricing: A. review of the economics and the evidence
-
_, and M. T. Stein, 1996. 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.EMENT
, pp. 119-134
-
-
Simunic, D.A.1
Stein, M.T.2
-
38
-
-
44649169454
-
PCAOB, SEC: 404 costs too high
-
May 17
-
Taub, S., and D. Cook. 2005. PCAOB, SEC: 404 costs too high. CFO.com (May 17).
-
(2005)
CFO.com
-
-
Taub, S.1
Cook, D.2
|