Download or read book Public Company Auditor Changes and Big Eight Firms written by Donald K. McConnell and published by . This book was released on 1983 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book Summary of the Accounting Establishment written by United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management and published by . This book was released on 1976 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Contingent Model of Intra big Eight Auditor Changes written by Mark E. Haskins and published by . This book was released on 1989 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effect of Auditor Changes on Earnings Opinions and Stock Prices written by Nancy Rueyhwa Mangold and published by . This book was released on 1984 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditor Changes written by Chiou-jahng Tsai and published by . This book was released on 1989 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditor Changes Following Big Eight Mergers with Non Big Eight Audit Firms written by Paul M Healy, Ph.D., A.C.A. and published by Hardpress Publishing. This book was released on 2013-12 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.
Download or read book Why and How Audits Must Change written by Thomas P. Houck and published by John Wiley & Sons. This book was released on 2003-07-25 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here are the essential steps that accounting firms must take to improve audit quality. The author provides detailed coverage of important topics such as risk-based auditing techniques, analytical procedures, technology, and internal controls. After explaining why frequently used audit approaches are inadequate for detecting material fraud, the author: Provides specific and practical guidance to help auditors conduct higher quality audits Offers guidance to financial executives on ways to evaluate their independent audits Describes the steps that accounting firms must take to implement these much-needed changes Order your copy today!
Download or read book An Investigation of Auditor Changes written by Fred Alton Jacobs and published by . This book was released on 1973 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditor Changes written by Bernard Salomon and published by . This book was released on 1984 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditor Changes Following Big Eight Mergers With Non Big Eight Audit Firms Classic Reprint written by Paul M. Healy and published by . This book was released on 2015-08-05 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Auditor Changes Following Big Eight Mergers With Non-Big Eight Audit Firms We wish to thank Andrew Christie, Ken French, Bruce Johnson, Eric Noreen, Ross Watts, and Jerold Zimmerman for their helpful comments on previous drafts. All remaining errors are, of course, our responsibility. Research work was performed by Ashok Natarajan. Financial support was provided in part by the Ernst and Whinney Foundation and by the Accounting Research Center, J.L. Kellogg Graduate School of Management, Northwestern University. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Auditor Changes by the Firms Just Missing Analysts Forecasts written by Yaou Zhou and published by . This book was released on 2018 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores a unique setting to examine whether firms tend to change their auditors when their annually reported EPS "just misses" the most recent consensus analysts' forecasts (i.e., within one cent). I find that firms just missing the consensus analysts' forecasts are more likely to switch their auditors than their peer firms. Furthermore, these just-missing firms tend to switch to a more flexible auditor and have lower earnings quality than their peer firms after making the auditor switch, suggesting some opportunism in their switching behavior. In contrast with most opinion shopping literature, this "just-miss" setting allows me to test an implicit form of opportunistic auditor switching behavior -- the shopping of auditors' styles rather than their opinions. The results taken together indicate that firms can successfully shop for a more lenient auditor when the incumbent possibly constrains their ability to meet or beat the earnings target. This also provides empirical evidence in support of DeFond and Zhang (2014)'s argument that opinion shopping may occur in forms other than the reduction of going-concern opinions and still reflect an impairment of auditor independence/quality.
Download or read book Audit Failure and Associated Auditor Changes written by Sung Won Hong and published by . This book was released on 1989 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Public Companies written by United States. General Accounting Office and published by Nova Publishers. This book was released on 2008 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.
Download or read book Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Download or read book Auditor Changes Following Big Eight Mergers with Non big Eight Audit Firms written by Paul M. Healy and published by . This book was released on 1985 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Association between Auditor Changes and Reporting Lags written by Kenneth B. Schwartz and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines audit report lags and earnings announcement lags for a sample of firms that switched auditors. We investigate whether audit report and earnings announcement lags are associated with the timing of auditor changes in relation to firms' fiscal year-ends. It is hypothesized that firms which replace their auditor early (late) in the fiscal year do so for positive (negative) reasons and experience shorter (longer) reporting lags. Conflicts over reporting issues can be difficult to resolve and consequently lead to reporting delays. In other cases, clients may be more concerned about adhering to customary reporting practices or improving reporting timeliness. These are likely to be considerations in auditor realignment decisions and are predictably reflected in the timing of the auditor change. The empirical findings for both audit report and earnings announcement lags are consistent with the hypotheses. Despite the increase in reporting lags for late switchers, we observe a higher incidence of switching in the fourth quarter than in any other quarter. Additionally, we detect a higher percentage of losses and modified opinions for late switchers in the year of the auditor change, which is consistent with the negative circumstances hypothesis. However, we find no evidence of a significant market reaction to announcements of early or late auditor changes. Given the importance of timely reporting, the findings suggest that the timing of an auditor change can convey distinct benefits or costs to switching firms, as measured by its effect on reporting lags. These findings also suggest that additional monitoring of auditor changes occurring around firms' fiscal year-ends can be beneficial because of their potentially negative antecedents and consequences.
