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Full-Text Articles in Business
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 …
Managing Unmanageable Physicians: Leadership, Stewardship, And Disruptive Behavior, Tim Keogh, William Martin
Managing Unmanageable Physicians: Leadership, Stewardship, And Disruptive Behavior, Tim Keogh, William Martin
William Marty Martin
Physician and health care leaders are seeking guidance and support on how to address disruptive behavior that has an impact on safety, quality, and performance. This article equips leaders with a model and process to prevent and address disruptive behavior.
The Case Against Business Ethics: A Study In Bad Arguments, John Hooker
The Case Against Business Ethics: A Study In Bad Arguments, John Hooker
John Hooker
No abstract provided.
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.