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Full-Text Articles in Business
Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye
Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye
Faculty and Research Publications
The article presents an analysis made by authors of PCAOB small firms inspection reports in order to examine the types of accounting restatements triggered by PCAOB inspections of small audit firms. The PCAOB Inspection Process is elaborated. The result of the analysis of the authors of PCAOB-triggered restatements by clients of small audit firms reveal that complex, technical accounting areas account for the majority of restatements. Particular attention to unique, complex and accounting issues is encouraged for issuers and small audit firms.
Why High And Low Performers Leave And What They Find Elsewhere: Job Performance Effects On Employment Transitions, Charlie Trevor , John Hausknecht , Michael Howard
Why High And Low Performers Leave And What They Find Elsewhere: Job Performance Effects On Employment Transitions, Charlie Trevor , John Hausknecht , Michael Howard
John Hausknecht
Little is known about how high and low performers differ in terms of why they leave their jobs, and no work examines whether pre-quit job performance matters for post-quit new-job outcomes. Working with a sample of approximately 2,500 former employees of an organization in the leisure and hospitality industry, we find that the reported importance of a variety of quit reasons differs both across and within performance levels. Additionally, we use an ease-of-movement perspective to predict how pre-quit performance relates to post-quit employment, new-job pay, and new-job advancement opportunity. Job type, tenure, and race interacted with performance in predicting new-job …