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Full-Text Articles in Business Law, Public Responsibility, and Ethics
Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
Client Size, Auditor Specialization And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
Albert Nagy
This study examines the effect that client size has on the relation between industry-specialist auditors and fraudulent financial reporting. Most of the major accounting firms have organized their audit practices along industry lines, reflecting a belief that industry specialization leads to higher quality audits. Furthermore, regulatory bodies and extant research suggests that larger clients have greater bargaining power and are more likely to be able to convince the auditor to acquiesce to aggressive accounting. Also, it may be more difficult for an auditor to possess industry expertise for larger clients who are likely to be more complex and operate in …
Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
Audit Firm Tenure And Fraudulent Financial Reporting, Joseph Carcello, Albert Nagy
Albert Nagy
The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5).We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting …
Entrepreneurial Activity In Chile - Gem Report 2004, Alfredo Enrione, Ricardo Sanhueza, Alvaro Pezoa, Gerardo Martí, Nicolás Beza
Entrepreneurial Activity In Chile - Gem Report 2004, Alfredo Enrione, Ricardo Sanhueza, Alvaro Pezoa, Gerardo Martí, Nicolás Beza
Alfredo Enrione
No abstract provided.
Shaping The Body & Soul Of The Board: The Role Of Institutional Pressures, Alfredo Enrione, Fernando Zerboni
Shaping The Body & Soul Of The Board: The Role Of Institutional Pressures, Alfredo Enrione, Fernando Zerboni
Alfredo Enrione
The world is witnessing a massive and generalized effort to improve the practices within the board of directors. However, there is still little understanding of the processes by which these new practices or models are adopted. Moreover, there is a growing consensus that the most important challenge is improving not only the more structural and visible attributes of the board but the internal dynamics that are much harder to monitor by a third party. This work seeks to bring some light into this discussion by analyzing the role of the environment in the adoption of specific board features. We propose …
Legal Protection From Discrimination Based On Sexual Orientation: Findings From Litigation, Helen Lavan, Marsha Katz
Legal Protection From Discrimination Based On Sexual Orientation: Findings From Litigation, Helen Lavan, Marsha Katz
Helen LaVan
No abstract provided.