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A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report

Foster, Benjamin P.; Gist, Willie E.; McClain, Guy M.; … - 2006

The auditor's internal control report format prescribed by the Auditing Standards Board (ASB) and the Public Company Accounting Oversight Board (PCAOB) includes a limitations paragraph. This study examines the impact of a limitations paragraph on users' and auditors' perceptions about...

Persistent link: https://www.econbiz.de/10014061685

Audit costs, material weaknesses under SOX Section 404

Foster, Benjamin P.; Ornstein, William; Shastri, Trimbak - In: Managerial Auditing Journal 22 (2007) 7, pp. 661-673

Purpose – Section 404 of the Sarbanes‐Oxley Act (SOX) of 2002 required companies to report on the effectiveness of their internal controls over financial reporting. Auditors also must attest to, and report on, the assessment of the effectiveness of internal control over financial reporting...

Persistent link: https://www.econbiz.de/10014929082

Audit costs, material weaknesses under SOX Section 404

Foster, Benjamin P.; Ornstein, William; Shastri, Trimbak - In: Managerial auditing journal 22 (2007) 7, pp. 661-673

Persistent link: https://www.econbiz.de/10007995709

A note on perceptions of auditors' internal control report mandated by the PCAOB: can reformatting the report enhance perceived value added?

Foster, Benjamin P.; McClain, Guy; Shastri, Trimbak - In: Research in accounting regulation 21 (2009) 1, pp. 63-67

Persistent link: https://www.econbiz.de/10009911622

Impact on pre- and post-sarbanes oxley users' perceptions by incorporating the auditor's fraud detection responsibility into the auditor's internal control report

Foster, Benjamin P.; McClain, Guy; Shastri, Trimbak - In: Research in accounting regulation 22 (2010) 2, pp. 107-113

Persistent link: https://www.econbiz.de/10009911647

The impact of mentoring on career plateau and turnover intentions of management accountants

Foster, Benjamin P.; Shastri, Trimbak; Whithane, Sirinimal - In: The journal of applied business research 20 (2004) 4, pp. 33-43

Persistent link: https://www.econbiz.de/10009881341

Mentoring, career plateau tendencies, turnover intentions and implications for narrowing pay and position gaps due to gender : structural equations modeling

Foster, Benjamin P.; Lonial, Subhash; Shastri, Trimbak - In: The journal of applied business research 27 (2011) 6, pp. 71-84

Persistent link: https://www.econbiz.de/10009881701

The impact of mentoring on career plateau and turnover intentions of management accountants

Foster, Benjamin P.; Shastri, Trimbak; Whithane, Sirinimal - In: The journal of applied business research 20 (2004) 4, pp. 33-43

Persistent link: https://www.econbiz.de/10002517733

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

Foster, Benjamin P.; Mueller, John M.; Shastri, Trimbak - 2016

The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) of private companies that are useful for decision making is likely to be important for economic growth. Most previous research examining QFAR addressed...

Persistent link: https://www.econbiz.de/10014126185

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

Foster, Benjamin P. - 2014

The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) useful to users of private companies may be important for the growth of the economy. Most previous research examining QFAR addressed earnings management...

Persistent link: https://www.econbiz.de/10013058828