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Managing Audits to Manage Earnings: Th Impact of Baiting Tactics on an Auditor’s Ability to Uncover Earnings Management Errors
Managing Audits Manage Earnings Baiting Tactics on an Auditor’s Ability Earnings Management Errors
2014/10/28
This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client’s strategic use of techniques (e.g., baiting tactics) to prevent auditor...
PCAOB Inspections: Auditor Violations and Client Characteristics
Auditing Sarbanes-Oxley PCAOB inspection reports client characteristics
2010/10/18
The Sarbanes-Oxley Act (SOX) was passed in 2002 to apply new controls over financial
reporting for publicly traded companies in the United States. SOX established the Public
Company Accounting Overs...
Improvements on the Earnings Forecast Model---Based on Correlation between Financial Ratio, Auditor Opinion and Future Earnings
earnings forecast financial ratio auditor opinion going concern earnings management Sun Yat-sen University
2007/7/4
This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their fu...
Conflict of Interests, Alien Factor and Auditor Switches—Empirical Evidences from Chinese Capital Markets
auditor switches audit opinions conflict of interests
2007/7/4
In the audit market of China, it is of theoretical and empirical importance to research the determinants of auditor switches. Using data selected from the 2003 and 2004 annual reports, we analyze the ...
The Comptroller and Auditor General of India is to enhance accountability of the executive to the Parliament and State Legislatures by carrying out audits in the public sector and providing accounting...
Current practices used to teach the medication history interview to Doctor of Pharmacy students were examined. An online survey was emailed to curriculum committee chairpersons at all 91 schools of ph...