-
2
-
-
78149328172
-
-
American Institute of Certified Public Accountants (AICPA)
-
American Institute of Certified Public Accountants (AICPA). 2003. Requirements of members, item e. SEC Practice Section. Available at: (http://ftp.aicpa.org/public/download/members/div/secps/referencemanual/ Ref1000.pdf).
-
(2003)
Requirements of Members, Item E. SEC Practice Section
-
-
-
3
-
-
76249109330
-
Discussion of: Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan
-
Bamber, E. M., and L. S. Bamber. 2009. Discussion of: Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research 26 (2): 393-402.
-
(2009)
Contemporary Accounting Research
, vol.26
, Issue.2
, pp. 393-402
-
-
Bamber, E.M.1
Bamber, L.S.2
-
4
-
-
2442677674
-
Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions
-
Bedard, J. C, and K. M. Johnstone. 2004. Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions. The Accounting Review 79 (2): 277-304.
-
(2004)
The Accounting Review
, vol.79
, Issue.2
, pp. 277-304
-
-
Bedard, J.C.1
Johnstone, K.M.2
-
5
-
-
46749115994
-
Fee pressure and the longitudinal dynamics of audit engagement budgeting and reporting
-
Bedard, J., M. Etteredge, and K. M. Johnstone. 2008. Fee pressure and the longitudinal dynamics of audit engagement budgeting and reporting. Advances in Accounting 24: 32-40.
-
(2008)
Advances In Accounting
, vol.24
, pp. 32-40
-
-
Bedard, J.1
Etteredge, M.2
Johnstone, K.M.3
-
10
-
-
33745292267
-
Audit partner tenure and audit quality
-
Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81 (3): 653-676.
-
(2006)
The Accounting Review
, vol.81
, Issue.3
, pp. 653-676
-
-
Carey, P.1
Simnett, R.2
-
11
-
-
76249106582
-
Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan
-
Chi, W., H. Huang, Y Liao, and H. Xie. 2009. Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research 26 (2): 359-391.
-
(2009)
Contemporary Accounting Research
, vol.26
, Issue.2
, pp. 359-391
-
-
Chi, W.1
Huang, H.2
Liao, Y.3
Xie, H.4
-
12
-
-
45849129871
-
Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?
-
Chen, C. Y, C. J. Lin, and Y C. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415-445.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.2
, pp. 415-445
-
-
Chen, C.Y.1
Lin, C.J.2
Lin, Y.C.3
-
13
-
-
1542504050
-
Production efficiency and the pricing of audit services
-
Dopuch, N., M. Gupta, D. A. Simunic, and M. T. Stein. 2003. Production efficiency and the pricing of audit services. Contemporary Accounting Research 20 (Spring): 47-77.
-
(2003)
Contemporary Accounting Research
, vol.20
, Issue.Spring
, pp. 47-77
-
-
Dopuch, N.1
Gupta, M.2
Simunic, D.A.3
Stein, M.T.4
-
14
-
-
3142618715
-
Application of the business risk audit model: A field study
-
Eilifsen, A., W. R. Knechel, and P. Wallage. 2001. Application of the business risk audit model: A field study. Accounting Horizons 15 (3): 193-207.
-
(2001)
Accounting Horizons
, vol.15
, Issue.3
, pp. 193-207
-
-
Eilifsen, A.1
Knechel, W.R.2
Wallage, P.3
-
15
-
-
0242427764
-
A longitudinal field investigation of auditor risk assessments and sample size decisions
-
Elder, R. A., and R. D. Allen. 2003. A longitudinal field investigation of auditor risk assessments and sample size decisions. The Accounting Review 78 (4): 983-1002.
-
(2003)
The Accounting Review
, vol.78
, Issue.4
, pp. 983-1002
-
-
Elder, R.A.1
Allen, R.D.2
-
16
-
-
38149076055
-
The effect of audit partner tenure on client managers' accounting discretion
-
Fargher, N., H. Y. Lee, and V. Mande. 2008. The effect of audit partner tenure on client managers' accounting discretion. Managerial Auditing Journal 23 (2): 161-186.
-
(2008)
Managerial Auditing Journal
, vol.23
, Issue.2
, pp. 161-186
-
-
Fargher, N.1
Lee, H.Y.2
Mande, V.3
-
17
-
-
33751080409
-
The impact of continuity on concurring partner reviews: An exploratory study
-
Favere-Marchesi, M., and C. Emby. 2005. The impact of continuity on concurring partner reviews: An exploratory study. Accounting Horizons 19 (1): 1-10.
-
(2005)
Accounting Horizons
, vol.19
, Issue.1
, pp. 1-10
-
-
Favere-Marchesi, M.1
Emby, C.2
-
18
-
-
0000426492
-
The effect of audit firm size on audit prices: A study of the Australian market
-
Francis, J. 1984. The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics 6: 133-151.
-
(1984)
Journal of Accounting and Economics
, vol.6
, pp. 133-151
-
-
Francis, J.1
-
19
-
-
33845955207
-
Restoring public confidence in capital markets through auditor rotation
-
Gates, S. K., D. J. Lowe, and P. M. J. Reckers. 2007. Restoring public confidence in capital markets through auditor rotation. Managerial Auditing Journal 22 (1): 5-17.
-
(2007)
Managerial Auditing Journal
, vol.22
, Issue.1
, pp. 5-17
-
-
Gates, S.K.1
Lowe, D.J.2
Reckers, P.M.J.3
-
20
-
-
31144438310
-
Auditor rotation and the quality of audits
-
George, N. 2004. Auditor rotation and the quality of audits. The CPA Journal 74 (12): 22-26.
-
(2004)
The CPA Journal
, vol.74
, Issue.12
, pp. 22-26
-
-
George, N.1
-
21
-
-
18944364542
-
Auditor tenure and perceptions of audit quality
-
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80(2): 585-612.
-
(2005)
The Accounting Review
, vol.80
, Issue.2
, pp. 585-612
-
-
Ghosh, A.1
Moon, D.2
-
22
-
-
0347426263
-
An exploratory study of the influence of client factors on audit time budget variances
-
Gist, W., and R. Davidson. 1999. An exploratory study of the influence of client factors on audit time budget variances. Auditing: A Journal of Practice & Theory 18 (1): 101-116.
-
(1999)
Auditing: A Journal of Practice & Theory
, vol.18
, Issue.1
, pp. 101-116
-
-
Gist, W.1
Davidson, R.2
-
23
-
-
10044220682
-
The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore
-
Goodwin, J., and J. L. Seow. 2002. The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore. Accounting and Finance 42: 195-223.
-
(2002)
Accounting and Finance
, vol.42
, pp. 195-223
-
-
Goodwin, J.1
Seow, J.L.2
-
25
-
-
42949141399
-
-
Working paper, The University of New South Wales
-
Hamilton, J., D. Stokes, C. Ruddock, and S. Taylor. 2005. Audit partner rotation, earnings quality and earnings conservatism. Working paper, The University of New South Wales.
-
(2005)
Audit Partner Rotation, Earnings Quality and Earnings Conservatism
-
-
Hamilton, J.1
Stokes, D.2
Ruddock, C.3
Taylor, S.4
-
26
-
-
0035531884
-
Engagement planning, bid pricing, and client response in the market for initial attest engagements
-
Johnstone, K. M., and J. C. Bedard. 2001. Engagement planning, bid pricing, and client response in the market for initial attest engagements. The Accounting Review 76 (2): 199-220.
-
(2001)
The Accounting Review
, vol.76
, Issue.2
, pp. 199-220
-
-
Johnstone, K.M.1
Bedard, J.C.2
-
29
-
-
0043166151
-
Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?
-
Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (3): 779-799.
-
(2003)
The Accounting Review
, vol.78
, Issue.3
, pp. 779-799
-
-
Myers, J.N.1
Myers, L.A.2
Omer, T.C.3
-
30
-
-
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
-
31
-
-
0000447429
-
The relation of audit contract type to audit fees and hours
-
Palmrose, Z.-V. 1989. The relation of audit contract type to audit fees and hours. The Accounting Review 64:488-499.
-
(1989)
The Accounting Review
, vol.64
, pp. 88-499
-
-
Palmrose, Z.-V.1
-
32
-
-
78149321574
-
-
Public Company Accounting Oversight Board (PCAOB), PCAOB Release No. 2009-005 (July 28). Washington, D.C.: PCAOB
-
Public Company Accounting Oversight Board (PCAOB). 2009. Concept Release on Requiring the Engagement Partner to Sign the Audit Report. PCAOB Release No. 2009-005 (July 28). Washington, D.C.: PCAOB.
-
(2009)
Concept Release On Requiring the Engagement Partner to Sign the Audit Report
-
-
-
33
-
-
21844524464
-
Effects of expectations, prior involvement and review awareness on memory for audit evidence and judgment
-
Tan, H.-T 1995. Effects of expectations, prior involvement and review awareness on memory for audit evidence and judgment. Journal of Accounting Research 33 (1): 113-135.
-
(1995)
Journal of Accounting Research
, vol.33
, Issue.1
, pp. 113-135
-
-
Tan, H.-T.1
|