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Full-Text Articles in Business
The Impact Of Audit Engagement Partner Disclosure On Audit Outcomes In The United States, J. Alan Bell
The Impact Of Audit Engagement Partner Disclosure On Audit Outcomes In The United States, J. Alan Bell
PhD in Business Administration Dissertations
ABSTRACT
THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES
by
James Alan Bell
This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement partner’s identity. Prior to the ruling, the audit engagement partner (AEP) was known only to the company’s management, audit committee, audit firm, and regulators. The PCAOB maintains that disclosure of the AEP will increase the partner’s sense of accountability; and increase transparency in the audit process; leading to improved audit quality; and improved financial reporting quality; thereby improving the credibility …
Two Essays On The Impact Of Cybersecurity Risk Management Examinations On Investor Perceptions And Decisions, Rebecca R. Perols
Two Essays On The Impact Of Cybersecurity Risk Management Examinations On Investor Perceptions And Decisions, Rebecca R. Perols
USF Tampa Graduate Theses and Dissertations
The goal of this dissertation is to investigate the impact of the American Institute of Certified Public Accountants’ (AICPA) recently adopted cybersecurity risk management examination on investor perceptions and decisions. The dissertation implements a two-essay approach.
Essay 1 examines the effect of voluntary disclosures of joint or separate provisioning of cybersecurity risk management examinations on investor perceptions and decisions, and whether these effects differ when a subsequent cybersecurity incident occurs. Conducting a 2 x 2 between-participants experiment, I find that the negative signal of a subsequent cybersecurity incident reverses investors’ positive perceptions of auditor competence and increases investors’ sensitivity to …
Information Sharing Between Mutual Funds And Auditors, Ole-Kristian Hope, Pingui Rao, Yanping Xu, Heng Yue
Information Sharing Between Mutual Funds And Auditors, Ole-Kristian Hope, Pingui Rao, Yanping Xu, Heng Yue
Research Collection School Of Accountancy
This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using detailed hand-collected data from the Chinese market and employing levels, changes, and PSM analyses, we find that mutual funds earn higher profits from trading in firms that share the same auditors. The effects are more pronounced when firms have a more opaque information environment and when the audit partners for the fund and the partners for the listed firm share school ties. The evidence is consistent with information flowing from auditors to mutual funds, providing mutual funds with …
The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok
The Effect Of Auditors’ Informal Communication In The Audit Environment On Financial Reporting Outcomes, Emily K. Hornok
Electronic Theses and Dissertations
I examine the effect of auditors’ recurring, informal communication with managers and other auditors on financial reporting outcomes in a laboratory experiment in which participants in the roles of auditors and managers interact in a stylized audit setting. My 2×2 between-subjects design manipulates whether the auditors are able to informally communicate with either, neither, or both the manager and other auditors. I find that when the auditor and manager informally communicate, they each develop a social bond, which increases the manager’s feeling of accountability towards the auditor, causes the manager to make more honest representations to the auditor, and leads …