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Full-Text Articles in Business
Audit Regulation In An International Setting: Testing The Impact Of Religion, Culture, Market Factors, And Legal Code On National Regulatory Efforts, Gary Kleinman, Beixin Lin
Audit Regulation In An International Setting: Testing The Impact Of Religion, Culture, Market Factors, And Legal Code On National Regulatory Efforts, Gary Kleinman, Beixin Lin
Department of Accounting and Finance Faculty Scholarship and Creative Works
Assuring the quality of international auditing is important in the current, globalized business/economic environment. High-quality international auditing efforts promote greater confidence in financial statements, and therefore promote greater movement of capital. Ensuring high-quality auditing efforts is the task of auditing regulation efforts, among others. Several potential determinants of the strength of these efforts were postulated in Kleinman et al (2014). The postulated determinants of interest include national culture, religion, legal code origin, and financial market liquidity. The authors, however, did not test the relationship of the postulated determinants to auditing enforcement efforts. This study undertakes the task of investigating such …
The Accounting Court: Some Speculations On Why Not?, Gary Kleinman, Pamela Strickland, Asokan Anandarajan
The Accounting Court: Some Speculations On Why Not?, Gary Kleinman, Pamela Strickland, Asokan Anandarajan
Department of Accounting and Finance Faculty Scholarship and Creative Works
The accounting court proposed by Spacek (Account Rev 33(3):368, 1958) was a potent and controversial idea. The court would provide a venue to which auditing firms and clients could bring disputes over the application of accounting principles and over time would build a database of casework illustrating the court’s decisions on proper application and interpretation of accounting principles. In this paper, we contribute to the literature on the accounting court and on standard setting by analyzing group value orientations and motivations that should promote the likelihood of an accounting court appearing in these times. We base our analysis in value …
Securing Big Data Provenance For Auditors The Big Data Provenance Black Box As Reliable Evidence, Deniz Appelbaum
Securing Big Data Provenance For Auditors The Big Data Provenance Black Box As Reliable Evidence, Deniz Appelbaum
Department of Accounting and Finance Faculty Scholarship and Creative Works
The purpose of this article is to highlight a main issue regarding reliable audit evidence derived from Big Data—that of secure data provenance. Traditionally, audit evidence external to the client has been regarded as superior to other forms of evidence. However, regarding external “messy” Big Data sources that may be material to aspects of the audit, these sources may lack provenance and verifiability. That is, the origins of the data may be unclear and its log files incomplete. According to the standards, such evidence should be considered as less reliable for audit evidence. External auditors, as outsiders of the client, …
Audit Quality: A Cross-National Comparison Of Audit Regulatory Regimes, Gary Kleinman, Beixin Lin, Dan Palmon
Audit Quality: A Cross-National Comparison Of Audit Regulatory Regimes, Gary Kleinman, Beixin Lin, Dan Palmon
Department of Accounting and Finance Faculty Scholarship and Creative Works
The importance of fostering more accurate audits has been heightened by a series of highprofile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB) in the United States and the Public Oversight Board (POB) in the United Kingdom. In parallel, the growing globalization of business has brought forth calls for adherence to a common set of International Financial Reporting Standards (IFRS). Even if a common standard is promulgated, it will not lead to similar …