Table of contents
Measuring novice auditor orientation and its impact on judgment
Ferdy van Beest, Robert PinskerThe purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.
113
Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
Cori Crews, John Abernathy, Jimmy Carmenate, Divesh Sharma, Vineeta SharmaThe purpose of this study is to investigate the association between nonaudit services (NAS) and out-of-period adjustments (OOPAs). Over the years, the number of OOPAs has risen…
49
Pension funding gaps: do mandated external governance mechanisms matter?
Trevor EnglandThis study aims to examine whether and how the experience of specialized external governance mechanisms mandated by the Employee Retirement Income Security Act of 1974 – the…
77
Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China
Sujie Hu, Yuting Qian, Sumin HuThe purpose of this study is to explore the economic impact of financial restatements by major customers on the audit opinion of their suppliers, showing that non-financial…
149
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou