Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
Articles 1 - 2 of 2
Full-Text Articles in Accounting
Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti
Audit Firm Culture: An Evolution Of The Audit Profession In Response To External Forces, Christina T. Alberti
2022
The COVID-19 pandemic is disrupting business operations throughout the world, including the working procedures of audit professionals. Yet, to date, research on COVID-19’s impact on auditing is limited. This is despite its potential long-term implications. Thus, my dissertation uses a mix of research methods to examine auditors’ response to, and regulators’ evaluation of auditors’ response to, COVID-19.
The first paper (co-authored) synthesizes research on audit firm culture (AFC) over the past decade, reviewing recent developments in research on AFC and its influence on audit quality and auditors’ work attitudes. Using a three-phase model based on prior research and professional guidance, …
Small Audit Firms And Earnings Manipulations, Huichi Huang
Small Audit Firms And Earnings Manipulations, Huichi Huang
Business Administration - Dissertations
This paper examines the monitoring role of small audit firms (i.e., those with 100 or fewer clients who are 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. However I find no evidence that small audit firms are associated with real activities manipulation. By investigating a specific group of audit firms that are the smallest in the audit market, this study extends our understanding of …