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PCAOB international inspections and audit quality

Krishnan, Jagan; Krishnan, Jayanthi; Song, Hakjoon - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 143-166

Persistent link: https://www.econbiz.de/10011762781

Adverse section 404 opinions and shareholder dissatisfaction toward auditors

Hermanson, Dana R.; Krishnan, Jagan; Ye, Zhongxia Shelly - In: Accounting horizons : a quarterly publication of the … 23 (2009) 4, pp. 391-409

Persistent link: https://www.econbiz.de/10003944584

The effect of Auditing Standard No. 5 on Audit Fees

Krishnan, Jagan; Krishnan, Jayanthi; Song, Hakjoon - In: Auditing : a journal of practice & theory 30 (2011) 4, pp. 1-27

Persistent link: https://www.econbiz.de/10009407929

Investor perceptions of the earnings quality consequences of hiring an affiliated auditor

Baber, William R.; Krishnan, Jagan; Zhang, Yinqi - In: Review of accounting studies 19 (2014) 1, pp. 69-102

Persistent link: https://www.econbiz.de/10010347411

The Effect of Auditing Standard No. 5 on Audit Fees

Krishnan, Jagan - 2015

In June 2007, the PCAOB issued Auditing Standard No. 5 (AS5), superseding Auditing Standard No. 2 (AS2). AS5 significantly changed the rules relating to audits of internal control over financial reporting (ICFR). Policymakers expected AS5 to lead to improvements in audit efficiency and thus a...

Persistent link: https://www.econbiz.de/10013037660

Client influence and auditor independence revisited : evidence from auditor resignations

Adams, Tom; Krishnan, Jagan; Krishnan, Jayanthi - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-20

Persistent link: https://www.econbiz.de/10012820270