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Showing 1 to 11 of 11 for “"Public Company Accounting Oversight Board (PCAOB)"”.
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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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The Client Acceptance and Retention Process: How Policies and Procedures Are Developed and Implemented Within Audit Firms
… and auditing standards established by 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 …
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The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making
… Auditor’s Reporting Model (ARM) proposal, 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 …
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Impact of Regulatory Interventions and Transitions on Broker-Dealer Audit Quality
… of this study is to examine the audit quality of public U.S. broker-dealer (BD) entities after the passage of the Dodd-Frank Wall Street and Consumer Protection Act of 2010 (Dodd-Frank Act). Specifically, this study investigates whether there are associations between BD regulatory efforts to …
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The PCAOB's Achievement of Its Mission
The auditing field within the accounting industry had been self-regulated until the Sarbanes Oxley Act of 2002 (SOX) was passed in response to the cumulation of accounting scandals. SOX created the Public Company Accounting Oversight Board (PCAOB) to oversee the auditing field through inspections …
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RISKY BUSINESS: HOW REVENUE MEASUREMENT AND RISK DISCLOSURE IMPACT EQUITY INVESTORS' VALUE JUDGMENT OF PRIVATE COMPANIES
The Financial Accounting Standards Board (FASB) and 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 …
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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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Data Analytics in an Audit: Examining Fraud Risk and Audit Quality
… future.</p> <p>Prior inspection reports of 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 …
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
<p>Publicly traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP …
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Big 4 Office Personnel and Audit Quality
… office locations within the same firm, 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 …
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How do third-party evaluations of judgments affect decision quality on ill-structured problems? An interactive experiment
The student, Brent Garza, accepted the attached license on 2017-04-14 at 13:51.