Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 3 of 3 for “"Industry specialist auditor"”.
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Auditors' Reactions to and Companies' Control of Classification Shifting
… 2006). This study investigates how high-quality auditors (i.e., Big Four auditors, auditors with long tenure, and industry-specialist auditors) respond to managers' usage of classification shifting and also how the existence of internal control deficiencies affect the incidence of classification …
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Essays on financial reporting quality and auditor attributes
… in the areas of financial reporting quality and auditor attributes. The first essay investigates how test power impacts research relevance and uses earnings management research as the case. I argue that the relevance of accounting research outside of academia is often limited because researchers …
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THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS
… attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, Inc. (Nasdaq) …