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Articles 1 - 3 of 3
Full-Text Articles in Business
Evidence On The Audit Risk Model: Do Auditors Increase Audit Fees In The Presence Of Internal Control Deficiencies?, Chris E. Hogan, Michael S. Wilkins
Evidence On The Audit Risk Model: Do Auditors Increase Audit Fees In The Presence Of Internal Control Deficiencies?, Chris E. Hogan, Michael S. Wilkins
School of Business Faculty Research
The article discusses the study of determining whether audit risk model is descriptive of what occurs in the auditing practice or if the relationship between fees and internal control deficiencies (ICDs) suggest that audit enterprises exert more effort in auditing firms that impart ICDs. The study examines the internal controls over financial reporting (ICOFR), generally accepted accounting principles (GAAP), audit risk model, audit fees and sections of Sarbanes-Oxley Act. The study found out that audit fees are significantly higher for firms disclosing material weakness.
Can We Talk About Race? And Other Conversations In An Era Of School Resegregation [Book Review], Jacob K. Tingle
Can We Talk About Race? And Other Conversations In An Era Of School Resegregation [Book Review], Jacob K. Tingle
School of Business Faculty Research
Ten years after Beverly Daniel Tatum wrote, Why Are All the Black Kids Sitting Together in the Cafeteria? she again closely examines the world of American education. In her latest work, Dr. Tatum gives the reader a seat in the auditorium at 4 lectures delivered at Simmons College during 2006. These lectures, the first of the Race, Education, and Democracy series, challenge educational leaders to look for better ways to serve our student populations. Coupling the texts’ historical underpinnings and practical advice, Dr. Tatum has written a book that should be required for those who work closely with college students.
Competition For Andersen's Clients, Mark Kohlbeck, Brain W. Mayhew, Pamela Murphy, Michael S. Wilkins
Competition For Andersen's Clients, Mark Kohlbeck, Brain W. Mayhew, Pamela Murphy, Michael S. Wilkins
School of Business Faculty Research
We examine competition for Andersen’s public clients during and after its failure in 2002. This setting provides a natural experiment to examine audit market dynamics at the local level. We construct a database documenting Big4 purchases of local Andersen offices. After exploring the factors associated with office purchases, we examine the impact of office purchases on public client market share gains and changes in audit fees. We find that three Big4 firms – Deloitte, Ernst & Young, and KPMG – purchased approximately 60% of Andersen’s offices while PricewaterhouseCoopers did not purchase any. The probability that a firm purchased a specific …