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Showing 1 to 20 of 21 for “"PCAOB"”.
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PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY
The Public Company Accounting Oversight Board (PCAOB) has recently begun inspecting foreign audit firms. An important policy concern is that several foreign jurisdictions have refused to allow the PCAOB to conduct inspections of their audit firms. In this dissertation, I investigate (1) whether …
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Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality?
I investigate the effects of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public …
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The PCAOB's Achievement of Its Mission
… the Public Company Accounting Oversight Board (PCAOB) to oversee the auditing field through inspections of completed audits. This study seeks to support two hypotheses: that the PCAOB is achieving its mission of protecting investors from improperly completed audits of public companies by …
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The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States
… the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement partner’s identity. Prior to the ruling, the audit engagement partner (AEP) was known only to the company’s management, audit committee, audit firm, and regulators. The PCAOB …
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Impact of Regulatory Interventions and Transitions on Broker-Dealer Audit Quality
… The Public Company Accounting Oversight Board (PCAOB) BD audit inspection reports and the enforcement actions lodged against entities provide support for legislators’ and regulators’ concern over BD audit quality following the 2008 financial crisis. This study examines whether BD auditors …
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RISKY BUSINESS: HOW REVENUE MEASUREMENT AND RISK DISCLOSURE IMPACT EQUITY INVESTORS' VALUE JUDGMENT OF PRIVATE COMPANIES
… the Public Company Accounting Oversight Board (PCAOB) have proposed standards that could alter the judgments of users of financial statements. This study examines how certain regulations including revenue measurement choices made by management combined with risk disclosure as proposed by the …
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Small Audit Firms and Earnings Manipulations
… subject to different levels of oversight by the PCAOB) on earnings management. Specifically, I examine the relationship between earnings manipulations and the use of small audit firms. I find that small audit firms are less able to constrain managers' opportunistic use of discretionary accruals. …
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Data Analytics in an Audit: Examining Fraud Risk and Audit Quality
… the Public Company Accounting Oversight Board (PCAOB) indicate auditors fail to appropriately modify their standard audit procedures in response to the risk of fraud (PCAOB, 2007, 2008). If data analytics is incorporated as a modification to standard audit procedures when fraud risk is higher, …
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The Hidden Advantage of Disaggregation in Substantive Analytical Procedures
Recent Public Company Accounting Oversight Board (PCAOB) inspections on substantive analytical procedures have found that auditors often over-rely on management explanations for significant fluctuations by failing to gather and evaluate corroborating evidence. This research attempts to find a …
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Audit committee's propensity to challenge significant accounting estimates: the joint effects of audit report content and investor type
… and practice inasmuch as facets of a recent PCAOB Exposure Draft advocates for widespread and required usage of explanatory paragraphs in audit reports that, herein, decrease audit committee’s propensity to challenge management and/or auditors.
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The Client Acceptance and Retention Process: How Policies and Procedures Are Developed and Implemented Within Audit Firms
… the Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) that are not well defined. As a result, the policies and procedures across firms may differ significantly. These differences arise from the development as well as the …
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Big 4 Office Personnel and Audit Quality
… the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying specific areas in which high audit quality may fail to be achieved. While many of the PCAOB …
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The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making
… the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors and as a result will modify its relevance to investment decisions. Using an experiment, I find that these …
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Geographically Distributed Auditors' Judgement Quality
… influence audit quality (CAQ 2015, 2017; PCAOB 2015a, 2019; IAASB 2020a). Recent international inspection reports indicate that there are deficiencies in the audits where geographically distributed auditors are involved (CAQ 2015; IFIAR 2019; PCAOB 2015a, 2019). What is less understood is …
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Geographically Distributed Auditors' Judgement Quality
… influence audit quality (CAQ 2015, 2017; PCAOB 2015a, 2019; IAASB 2020a). Recent international inspection reports indicate that there are deficiencies in the audits where geographically distributed auditors are involved (CAQ 2015; IFIAR 2019; PCAOB 2015a, 2019). What is less understood is …
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AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS.
… and (iii) disagreements with management (PCAOB 2015). Prior literature suggests an audit committee’s propensity to support the external auditor when dealing with the issues described above (Knapp 1987; DeZoort and Salterio 2001; DeZoort et al. 2003b; DeZoort et al. 2003a). However, these …
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Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments
… and incorporate client specific facts. PCAOB inspection reports suggest that audit teams are neglecting to perform the required work to assess the quality of experts' recommendations. Additionally, the decision to use subject matter experts can be made during planning or when a complex …
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… and Public Company Accounting Oversight Board (PCAOB) share these concerns and propose expanding the auditor’s role with respect to non-GAAP reporting. However, the audit profession generally opposes increasing auditor responsibility for pro forma reporting, and practitioners argue that …
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Promoting flexible idea generation in audit planning: the effects of counterfactual mindset and example provision
… of procedures desired by regulators (AICPA 2006; PCAOB 2007; IFAC 2009) and can discover audit process improvements for future audits. Through application of the Search for Ideas in Associative Memory model (Nijstad and Stroebe 2006), I predict and find that priming a counterfactual mindset …
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