... of corporate fraud or intentional wrongdoing by executives and/or other personnel. © Emerald Group Publishing Limited 2013 United States of America Auditing Fees Fraud Litigation Audit fees Executive turnover SEC enforcement actions Factors that lead to higher audit fees continue...

... Publishing Limited 2013 Auditor industry specialization Board governance Earnings management Auditing Boards of directors Governance United States of America There is a strand of research that investigates the effect of board governance on accounting quality. Beasley (1996...

...). © Emerald Group Publishing Limited 2012 United States of America Auditors Individual perception Individual behaviour Auditing Quality threatening behavior Reduced audit quality acts Prior involvement Reputation threats Assessed likelihood of evidence suppression Quality...

... 2012 United States of America Financial reporting Shareholders Corporate governance Sarbanes‐Oxley Stock ownership characteristics Remediation of internal control weaknesses Systematic and non‐systematic internal control weaknesses Managerial stock ownership Diffused and concentrated...

... with the committee size, committee independence, and the committee financial expertise. Fang Sun can be contacted at: fsun@hunter.cuny.edu © Emerald Group Publishing Limited 2012 United States of America Audit committees Insurance companies Financial reporting Loss reserve error Audit...

... an auditor with joint specialization (both office and partner level), partner but no office‐level specialization, office but no partner‐level specialization, and neither partner‐ nor office‐level specialization. United States of America Auditors Task specialization Auditor specialization Audit...

... and audit risk; instead, we separately examine the relationships between: corporate environmental strengths (CES) and audit risk; and corporate environmental concerns (CEC) and audit risk. © Emerald Group Publishing Limited 2011 United States of America Auditors Corporate...

... culture did not consider internal audit as a partner in governance, control, and risk processes. United States of America Canada Latin America Internal auditing IIA Standards Internal audit activities Quality improvement programme The importance of the profession of internal auditing...

... Publishing Limited 2011 United States of America Litigation Auditors Organizational earnings Auditing standards Extant studies (Becker et al., 1998 ; Francis et al., 1999 ; Krishnan, 2003 ; Behn et al., 2008) find that Big N auditors have higher audit...

..., they nevertheless influence the likelihood of ICD disclosure prior to their initial audit. © Emerald Group Publishing Limited 2011 United States of America Legislation Internal control External auditing This study examines the impact of external auditors on firm reporting quality...

...). Auditor's fees Remuneration Bonuses Chief executives United States of America The study examines the relationship between audit fees and discretionary accruals (DAs) and whether this relationship is affected by the chief financial officer's (CFO) compensation structure. The study uses...

... environment for theoretical frameworks established in the CER/EM and CSR/EM literatures. Additionally, the findings differ across subsamples, suggesting that the relationship between CER and EM is asymmetric. Earnings Corporate social responsibility United States of America This paper...

... Auditors Litigation Financial reporting United States of America The wave of high‐profile US accounting scandals at the start of the decade generated intense scrutiny over the public accounting profession and led to sweeping financial reporting reform with the Sarbanes‐Oxley Act (SOX) of 2002...

... be contacted at: relias@calstatela.edu © Emerald Group Publishing Limited 2010 Accountancy Ethics Professional ethics Money Psychology United States of America The accounting profession has recently been affected by increased pressure from regulators and the public in response...

... of the latter, using a broader definition of financial expertise, were driven by accounting expertise that had not been separately tested. Corporate governance Audit committees Accounting policy United States of America In response to the rise in fraud cases, the US Congress (2002) developed...

... Publishing Limited 2010 Auditor's fee Auditors Auditing Legislation United States of America After a series of accounting scandals that resulted in the failure of big public companies with huge losses incurred by their shareholders, the US congress enacted some new laws to introduce...

... 2009 Developing countries Internal control Financial reporting Foreign exchange United States of America Since they do not have these major obstacles, US‐traded foreign firms from developed economies are more likely to accommodate quickly and effectively to SOX 404 regulations...

...@bentley.edu © Emerald Group Publishing Limited 2009 Audit committees Corporate governance United States of America Auditing Legislation With respect to the audit committee, we examine how expertise, diligence [2] , and audit committee size are associated with audit fees. Prior research...

...). Legislation United States of America Financial reporting Communications technologies 1. failure to segregate duties within applications, and failure; 2. to set up new accounts and terminate old ones in a timely manner; 3. lack of proper oversight for making application changes; 4...

... evidence exists that links NAS to an impairment of auditor's independence. Albert L. Nagy can be contacted at: alnagy@jcu.edu © Emerald Group Publishing Limited 2008 Financial information Financial services External auditing Information systems Legislation United States of America...