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Full-Text Articles in Accounting
Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder, Adam Esplin, Karim Jamal
Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder, Adam Esplin, Karim Jamal
Shyam Sunder
No abstract provided.
The Expectation Differences Among Stakeholders In The Financial Valuation Fitness Of Auditors, James Digabriele
The Expectation Differences Among Stakeholders In The Financial Valuation Fitness Of Auditors, James Digabriele
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose-The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the potential to create differences between what third-party users consider to be the responsibilities of the auditor and what auditors believe to be their responsibilities in auditing fair value estimates. Design/methodology/approach-This study surveys the perceptions of accounting academics, accounting practitioners, and users of financial statements and the degree to which an expectation gap exists in the financial valuation fitness of auditors. …
Related Parties: Audit Risk When 63 Entities Act As One, Alyssa Lieb
Related Parties: Audit Risk When 63 Entities Act As One, Alyssa Lieb
Williams Honors College, Honors Research Projects
This paper delves into the fraud committed by Adelphia Communications for fiscal year 2001. Former Adelphia owner, the Rigas family’s background is scrutinized in an effort to understand how an environment fostering the ideals of financial statement fraud was created. The fraud itself is analyzed to uncover the potential warning signs that were available to then auditor, Deloitte. The audit process is outlined to determine where audit risk was greatest, and how audit guidelines in place at the time may have been ineffective in helping auditors to mitigate such risks. Audit guidelines in place at the time are then compared …
Controlling Auditor Interactions To Improve The Quality Of A Financial Statement Audit, Christopher Turner
Controlling Auditor Interactions To Improve The Quality Of A Financial Statement Audit, Christopher Turner
Walden Dissertations and Doctoral Studies
Poor quality financial statement audits have a negative impact on the information provided to principals and stakeholders that can increase the risk of corporate fraud. The well-documented collapses of companies, such as Enron and WorldCom, brought the issue of audit quality to the headlines. Using agency theory as the conceptual framework, the purpose of this single case study was to determine what strategies client managers and boards can use to facilitate an engagement with an audit firm and effectively carry out their responsibility to provide effective relevant evidence and support for their management assertions as outlined in the engagement letter. …