Showing 1 - 9 of 9
Persistent link: https://www.econbiz.de/10009668299
Persistent link: https://www.econbiz.de/10010472046
This paper examines whether book-tax differences help explain audit fees. By attesting to the fair representation of financial information, auditors are an important intermediary in financial statement users' trust and understanding of financial information. Our evidence that large book-tax...
Persistent link: https://www.econbiz.de/10013150927
We survey 170 inspectors, representing 27% of the inspection staff, from auditor public oversight boards (POBs) in 20 countries to understand whether, how, and why auditors respond to POB oversight. We find that a large majority of inspectors believe that auditors frequently respond to their...
Persistent link: https://www.econbiz.de/10013291126
We survey 170 inspectors, representing 27% of the inspection staff, from auditor public oversight boards (POBs) in 20 countries to understand whether, how, and why auditors change auditing practices in response to POB oversight. We ask about several theories and areas in the literature. We find...
Persistent link: https://www.econbiz.de/10012842818
Persistent link: https://www.econbiz.de/10013448603
Persistent link: https://www.econbiz.de/10010222834
We examine whether financial reporting quality improves after firms voluntarily adopt a compensation clawback provision. Clawback provisions allow companies to recoup excess incentive pay in the event of an accounting restatement, and are intended to ex ante deter managers from publishing...
Persistent link: https://www.econbiz.de/10013091085
Persistent link: https://www.econbiz.de/10015358949