메뉴 건너뛰기




Volumn 48, Issue 4, 2010, Pages 795-814

The Regulation of Public Company Auditing: Evidence from the Transition to AS5

Author keywords

[No Author keywords available]

Indexed keywords


EID: 77955163798     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2010.00380.x     Document Type: Article
Times cited : (72)

References (43)
  • 1
    • 77955141180 scopus 로고    scopus 로고
    • Financial Crisis and the Paradox of Under- and Over-Regulation
    • Working paper, NBER, Web site
    • Aizenman J. Financial Crisis and the Paradox of Under- and Over-Regulation. 2009, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1412050, Working paper, NBER, Web site
    • (2009)
    • Aizenman, J.1
  • 2
    • 85005305538 scopus 로고
    • The Market for Lemons: Qualitative Uncertainty and the Market Mechanism
    • Akerlof G. The Market for Lemons: Qualitative Uncertainty and the Market Mechanism. Quarterly Journal of Economics 1970, 84:488-500.
    • (1970) Quarterly Journal of Economics , vol.84 , pp. 488-500
    • Akerlof, G.1
  • 3
    • 62649094614 scopus 로고    scopus 로고
    • Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
    • Ball R. Market and Political/Regulatory Perspectives on the Recent Accounting Scandals. Journal of Accounting Research 2009, 47:277-324.
    • (2009) Journal of Accounting Research , vol.47 , pp. 277-324
    • Ball, R.1
  • 4
    • 34748843986 scopus 로고    scopus 로고
    • Large Scale Detection of Irregularities in Accounting Data
    • Proceedings of the Sixth International Conference on Data Mining, IEEE Computer Society Washington, DC
    • Bay S, Kumaraswamy K, Anderle M G, Kumar R, Steier D M. Large Scale Detection of Irregularities in Accounting Data. 2006, Proceedings of the Sixth International Conference on Data Mining, IEEE Computer Society Washington, DC
    • (2006)
    • Bay, S.1    Kumaraswamy, K.2    Anderle, M.G.3    Kumar, R.4    Steier, D.M.5
  • 7
    • 0007066688 scopus 로고    scopus 로고
    • The Detection of Earnings Manipulation
    • Sept/Oct
    • Beneish M D. The Detection of Earnings Manipulation. Financial Analysts Journal 1999, Sept/Oct:24-36.
    • (1999) Financial Analysts Journal , pp. 24-36
    • Beneish, M.D.1
  • 10
    • 11244306952 scopus 로고    scopus 로고
    • The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market
    • Choi J-H, Doogar R, Ganguly A R. The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market. Contemporary Accounting Research 2004, 21:747-94.
    • (2004) Contemporary Accounting Research , vol.21 , pp. 747-794
    • Choi, J.-H.1    Doogar, R.2    Ganguly, A.R.3
  • 11
    • 41449103418 scopus 로고    scopus 로고
    • Audit Pricing, Legal Liability Regimes and Big Four Premiums: Theory and Cross Country Evidence
    • Choi J-H, Kim J-B, Liu X, Simunic D. Audit Pricing, Legal Liability Regimes and Big Four Premiums: Theory and Cross Country Evidence. Contemporary Accounting Research 2008, 25:55-100.
    • (2008) Contemporary Accounting Research , vol.25 , pp. 55-100
    • Choi, J.-H.1    Kim, J.-B.2    Liu, X.3    Simunic, D.4
  • 12
    • 62649096366 scopus 로고    scopus 로고
    • The Keynote Papers and the Current Financial Crisis
    • Coates J C IV. The Keynote Papers and the Current Financial Crisis. Journal of Accounting Research 2009, 47:427-35.
    • (2009) Journal of Accounting Research , vol.47 , pp. 427-435
    • Coates, J.C.I.V.1
  • 13
    • 77955134339 scopus 로고    scopus 로고
    • Testimony, Sarbanes-Oxley Section 404: New Evidence on the Cost for Small Companies, Before the U.S. House of Representatives Committee on Small Business
    • Web site
    • Cox C. Testimony, Sarbanes-Oxley Section 404: New Evidence on the Cost for Small Companies, Before the U.S. House of Representatives Committee on Small Business. 2007a, http://www.sec.gov/news/testimony/2007/ts121207cc.htm, Web site
    • (2007)
    • Cox, C.1
  • 14
    • 77955124659 scopus 로고    scopus 로고
    • Remarks to the Annual Meeting of the Association of Audit Committee Members
    • Web site
    • Cox C. Remarks to the Annual Meeting of the Association of Audit Committee Members. 2007b, http://www.sec.gov/news/speech/2007/spch060107cc.htm, Web site
    • (2007)
    • Cox, C.1
  • 16
    • 21144466056 scopus 로고
    • Audit Effort, Audit Fees, and the Provision of Nonaudit Services to Audit Clients
    • Davis L R, Ricchiute D N, Trompeter G. Audit Effort, Audit Fees, and the Provision of Nonaudit Services to Audit Clients. The Accounting Review 1993, 68:135-50.
    • (1993) The Accounting Review , vol.68 , pp. 135-150
    • Davis, L.R.1    Ricchiute, D.N.2    Trompeter, G.3
  • 18
    • 45849119734 scopus 로고    scopus 로고
    • Predicting Material Accounting Manipulations
    • Unpublished paper, University of Michigan, May 29
    • Dechow P M, Ge W, Larson C R, Sloan R G. Predicting Material Accounting Manipulations. 2008, Unpublished paper, University of Michigan, May 29
    • (2008)
    • Dechow, P.M.1    Ge, W.2    Larson, C.R.3    Sloan, R.G.4
  • 19
    • 0010127967 scopus 로고
    • Competition in Auditing: An Assessment
    • Urbana, University of Illinois
    • Dopuch N, Simunic D. Competition in Auditing: An Assessment. Fourth Symposium on Auditing Research 1982, 401-50. Urbana, University of Illinois
    • (1982) Fourth Symposium on Auditing Research , pp. 401-450
    • Dopuch, N.1    Simunic, D.2
  • 20
    • 0000515718 scopus 로고
    • Status Quo Bias in the Presence of Individual-Specific Uncertainty
    • Fernandez R, Rodrik D. Status Quo Bias in the Presence of Individual-Specific Uncertainty. American Economic Review 1991, 81:1146-55.
    • (1991) American Economic Review , vol.81 , pp. 1146-1155
    • Fernandez, R.1    Rodrik, D.2
  • 22
    • 0000426492 scopus 로고
    • The Effect of Audit Firm Size on Audit Prices: A Study of the Australian Market
    • Francis J R. The Effect of Audit Firm Size on Audit Prices: A Study of the Australian Market. Journal of Accounting and Economics 1984, 6:133-51.
    • (1984) Journal of Accounting and Economics , vol.6 , pp. 133-151
    • Francis, J.R.1
  • 23
    • 77955163090 scopus 로고    scopus 로고
    • An Incentive Structure for Financial Regulation
    • Financial Markets Group
    • Goodhart C. An Incentive Structure for Financial Regulation. 1996, Financial Markets Group
    • (1996)
    • Goodhart, C.1
  • 25
    • 62649142889 scopus 로고    scopus 로고
    • Regulation and Sarbanes-Oxley
    • Hart O. Regulation and Sarbanes-Oxley. Journal of Accounting Research 2009, 47:437-46.
    • (2009) Journal of Accounting Research , vol.47 , pp. 437-446
    • Hart, O.1
  • 26
    • 33645655319 scopus 로고    scopus 로고
    • Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes
    • Hay D C, Knechel W R, Wong N. Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes. Contemporary Accounting Research 2006, 23:141-91.
    • (2006) Contemporary Accounting Research , vol.23 , pp. 141-191
    • Hay, D.C.1    Knechel, W.R.2    Wong, N.3
  • 27
    • 84877285591 scopus 로고    scopus 로고
    • Analysis Ratios for Detecting Financial Statement Fraud
    • Web site
    • Harrington C. Analysis Ratios for Detecting Financial Statement Fraud. Fraud Magazine 2005, 19. https://www.acfe.com/resources/view.asp?ArticleID=416, Web site
    • (2005) Fraud Magazine , vol.19
    • Harrington, C.1
  • 28
    • 41449088401 scopus 로고    scopus 로고
    • Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?
    • Hogan C, Wilkins M. Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?. Contemporary Accounting Research 2008, 25:219-42.
    • (2008) Contemporary Accounting Research , vol.25 , pp. 219-242
    • Hogan, C.1    Wilkins, M.2
  • 29
    • 0000862461 scopus 로고
    • Earnings Management During Import Relief Investigations
    • Jones J J. Earnings Management During Import Relief Investigations. Journal of Accounting Research 1991, 29:193-228.
    • (1991) Journal of Accounting Research , vol.29 , pp. 193-228
    • Jones, J.J.1
  • 30
    • 84977703755 scopus 로고
    • Principal-Agent Problems in S&L Salvage
    • Kane E J. Principal-Agent Problems in S&L Salvage. Journal of Finance 1990, 45:755-64.
    • (1990) Journal of Finance , vol.45 , pp. 755-764
    • Kane, E.J.1
  • 31
    • 0001457802 scopus 로고
    • The Role of Market Forces in Assuring Contractual Performance
    • Klein B, Leffler K B. The Role of Market Forces in Assuring Contractual Performance. The Journal of Political Economy 1981, 89:615-41.
    • (1981) The Journal of Political Economy , vol.89 , pp. 615-641
    • Klein, B.1    Leffler, K.B.2
  • 33
    • 62649121078 scopus 로고    scopus 로고
    • The Development of Securities Law in the United States
    • Mahoney P G. The Development of Securities Law in the United States. Journal of Accounting Research 2009, 47:325-47.
    • (2009) Journal of Accounting Research , vol.47 , pp. 325-347
    • Mahoney, P.G.1
  • 34
    • 21844525506 scopus 로고
    • The Production of Audit Services: Evidence from a Major Public Accounting Firm
    • O'Keefe T B, Simunic D A, Stein M T. The Production of Audit Services: Evidence from a Major Public Accounting Firm. Journal of Accounting Research 1994a, 32:241-61.
    • (1994) Journal of Accounting Research , vol.32 , pp. 241-261
    • O'Keefe, T.B.1    Simunic, D.A.2    Stein, M.T.3
  • 36
    • 77955150754 scopus 로고    scopus 로고
    • Remarks at The Compliance Week Annual Conference on Governance, Risk & Compliance
    • June 7, Web site
    • Olson M W. Remarks at The Compliance Week Annual Conference on Governance, Risk & Compliance. 2007, http://www.pcaobus.org/News_and_Events/Events/2007/Speech/06--07_Olson.aspx, June 7, Web site
    • (2007)
    • Olson, M.W.1
  • 41
    • 77955141456 scopus 로고    scopus 로고
    • Roundtable Discussion on Implementation of Internal Control Reporting Provisions
    • Securities and Exchange Commission (SEC), April 13, Web site
    • Roundtable Discussion on Implementation of Internal Control Reporting Provisions. 2005, http://www.sec.gov/spotlight/soxcomp/soxcomp-trans.txt, Securities and Exchange Commission (SEC), April 13, Web site
    • (2005)
  • 42
    • 0002868431 scopus 로고
    • The Pricing of Audit Services: Theory and Evidence
    • Simunic D A. The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research 1980, 18:161-90.
    • (1980) Journal of Accounting Research , vol.18 , pp. 161-190
    • Simunic, D.A.1
  • 43
    • 8744256700 scopus 로고    scopus 로고
    • The Sarbanes-Oxley Act of 2002
    • U.S. House of Representatives, Public Law 107-204 [H.R.3763, Washington, DC
    • The Sarbanes-Oxley Act of 2002. 2002, U.S. House of Representatives, Public Law 107-204 [H.R.3763, Washington, DC
    • (2002)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.