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Standard precision and aggressive financial reporting : the influence of incentive horizon
Hunter, Kara E.; Rose, Jacob M.; Tariquzzaman, Atm; … - In: Accounting and business research 53 (2023) 1, pp. 108-126
Persistent link: https://www.econbiz.de/10013484688
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Managing the Technological Revolution : How Audit Partners Nurture, Control, and Standardize Change
Witte, Annie L. - 2020
We investigate how audit partners of non-global network firms (NGNFs) (i.e., firms other than the “Global 7”) shape the audit technologies through the lens of institutional theory. A paradigm within institutional theory, institutional work, suggests partners are positioned as empowered...
Persistent link: https://www.econbiz.de/10012831160
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The development of auditing standards at the PCAOB and related audit practitioner input
Williams, L. Tyler; Wilder, W. Mark - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 145-165
Persistent link: https://www.econbiz.de/10012695081
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Evidence-based policymaking in auditing regulation : an historical analysis of academic research citation in PCAOB standard-setting practices
Kathleen Harris, M.; Tyler Williams, L. - In: Journal of accounting and public policy 38 (2019) 3, pp. 238-251
Persistent link: https://www.econbiz.de/10012154295