This study investigates how students incorporate information integrity impairments into judgments and judgment confidence. The effects of four information integrity attributes (completeness, currency, accuracy and authorization) were examined. Our results show that accounting students...

By analysing auditors' SOX 404 reports from 2004 to 2011 we find that after 2006 Big 4 reporting of both information technology control weaknesses (ITWs) and non-ITWs in reports with ITWs decreased significantly. This change appears to reflect Big 4 reporting practices in response to a change in...

Under current Canadian securities regulatory requirements, public companies are able to choose whether to have their interim financial statements reviewed by external auditors on a quarter by quarter basis, but they must disclose when there has been no review performed. This differs from US...

The issue of determinants of voluntary XBRL adoption has drawn considerable attention from the academic community around the world. In the U.S., the voluntary XBRL adoption process evolved under the SEC-administered XBRL Voluntary Filing Program (VFP). A number of papers have attempted to study...