Similar Search Results

Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior

Peytcheva, Marietta; Gillett, Peter R. - In: Managerial auditing journal 27 (2012) 9, pp. 796-821

Persistent link: https://www.econbiz.de/10010026073

The Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report Fraudulently on Financial Statements

Uddin, Nancy; Gillett, Peter R. - In: Journal of business ethics : JOBE 40 (2002) 1, pp. 15-32

Persistent link: https://www.econbiz.de/10006894144

RESEARCH NOTES - Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence

Gillett, Peter R.; Srivastava, Rajendra P. - In: Auditing : a journal of practice & theory 19 (2000) 1, pp. 145-156

Persistent link: https://www.econbiz.de/10006983926

The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital

DeBoskey, David Gregory; Gillett, Peter R. - In: Review of quantitative finance and accounting 40 (2012) 1, pp. 101-134

Persistent link: https://www.econbiz.de/10010062579

CFO Intentions of Fraudulent Financial Reporting

Gillett, Peter R.; Uddin, Nancy - In: Auditing : a journal of practice & theory 24 (2005) 1, pp. 55-76

Persistent link: https://www.econbiz.de/10006958598

Discretionary disclosure and the market reaction to restatements

Gordon, Elizabeth; Henry, Elaine; Peytcheva, Marietta; … - In: Review of Quantitative Finance and Accounting 41 (2013) 1, pp. 75-110

This paper presents evidence that management’s disclosure choices related to a restatement are associated with the market reaction at the time the restatement is announced. The two aspects of pre-restatement disclosure choice we examine are the amount of disclosure, hypothesized to reduce...

Persistent link: https://www.econbiz.de/10010989633

Professional skepticism and auditor cognitive performance in a hypothesis-testing task

Peytcheva, Marietta - In: Managerial Auditing Journal 29 (2014), pp. 27-49

Purpose – This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a hypothesis-testing task. It examines the effect of a professional skepticism prompt, based on...

Persistent link: https://www.econbiz.de/10010795406

Discretionary disclosure and the market reaction to restatements

Gordon, Elizabeth A.; Henry, Elaine; Peytcheva, Marietta; … - In: Review of quantitative finance and accounting 41 (2013) 1, pp. 75-110

Persistent link: https://www.econbiz.de/10010138800

How Partners' Views Influence Auditor Judgment

Peytcheva, Marietta; Gillett, Peter R - In: Auditing : a journal of practice & theory 30 (2011) 4, pp. 285-285

Persistent link: https://www.econbiz.de/10009812528

Auditor Professionalism: The Importance of Internalizing Professional Standards and Detection of Severely-Sanctioned Professional Violations

Peytcheva, Marietta; Warren, Danielle E - In: Business & professional ethics journal 30 (2011) 1, pp. 33-59

Persistent link: https://www.econbiz.de/10009185917