A data processing procedure, DEA (Data Envelopment Analysis) is described as as an analytical tool in audit engagement. DEA receives data inputs from from financial statements of a plurality of clients, constructs efficiency frontiers and evaluates relative income efficiencies. DEA can be used...

This study examines the effects of auditors' supply-chain knowledge spillover on audit pricing. Analyzing data from audit analytics for the period from 2003-2009, we find that an auditor with supply-chain knowledge offers reduced audit fees. Specifically, the auditor with joint...

We focus on textual analysis of the US Securities and Exchange Commission's accounting and auditing enforcement releases (AAERs). Our research question is: Did the Sarbanes–Oxley Act (SOX) 2002 affect the qualitative linguistic content of the AAERs in the post-SOX period? To answer this...

We examine the relationship between corporate governance and default risk for a sample of firms cited in the Securities and Exchange Commission's (SEC's) Accounting and Auditing Enforcement Releases (AAERs). Using hazard analysis of actual default incidence and OLS regressions of a continuous...