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

DOOGAR, RAJIB; SIVADASAN, PADMAKUMAR; SOLOMON, IRA - In: Journal of Accounting Research 48 (2010) 4, pp. 795-814

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>The replacement of Auditing Standard No. 2 (AS2) by Auditing Standard No. 5 (AS5) creates a natural experiment that sheds light on (1) potential inefficiencies caused by regulatory responses to a political crisis and (2) audit efficiency and effectiveness improvements resulting from the...

Persistent link: https://www.econbiz.de/10008670637

Concentration without differentiation: A new look at the determinants of audit market concentration

Doogar, Rajib; Easley, Robert F. - In: Journal of Accounting and Economics 25 (1998) 3, pp. 235-253

Persistent link: https://www.econbiz.de/10005492299

Discussion of Fargher, Taylor, and Simon's "The demand for auditor reputation across international markets for audit services"

Doogar, Rajib - In: The International Journal of Accounting 36 (2001) 4, pp. 423-428

Persistent link: https://www.econbiz.de/10005306980

An accountability framework for financial statement auditors and related research questions

Peecher, Mark E.; Solomon, Ira; Trotman, Ken T. - In: Accounting, Organizations and Society 38 (2013) 8, pp. 596-620

We address the following overarching questions: What kind of accountability framework could regulators use to (a) motivate auditors to improve audit quality, and (b) evaluate how well auditors have carried out their duties? We draw on research in accounting, economics, psychology, and...

Persistent link: https://www.econbiz.de/10010730408

It's all about audit quality: Perspectives on strategic-systems auditing

Peecher, Mark E.; Schwartz, Rachel; Solomon, Ira - In: Accounting, Organizations and Society 32 (2007) 4-5, pp. 463-485

Persistent link: https://www.econbiz.de/10005219800

Auditors' prior probability distributions for account balances

Solomon, Ira; Krogstad, Jack L.; Romney, Marshall B.; … - In: Accounting, Organizations and Society 7 (1982) 1, pp. 27-41

Persistent link: https://www.econbiz.de/10005219944

Experimental judgment and decision research in auditing: the first 25 years of AOS

Solomon, Ira; Trotman, Ken T. - In: Accounting, Organizations and Society 28 (2003) 4, pp. 395-412

Persistent link: https://www.econbiz.de/10005262273

Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments

Shields, Michael D.; Solomon, Ira; Waller, William S. - In: Accounting, Organizations and Society 12 (1987) 4, pp. 375-385

Persistent link: https://www.econbiz.de/10005191356