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Author : James Specht
Publisher :
ISBN 13 :
Total Pages : 318 pages
Book Rating : 4.:/5 (195 download)
Download or read book An Empirical Examination of Litigation Against Auditors Over Time written by James Specht and published by . This book was released on 1988 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jim Specht
Publisher :
ISBN 13 :
Total Pages : 159 pages
Book Rating : 4.:/5 (111 download)
Download or read book An Empirical Examination of Litigation Against Auditors Over Time written by Jim Specht and published by . This book was released on 1988 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ross D. Fuerman
Publisher :
ISBN 13 :
Total Pages : 37 pages
Book Rating : 4.:/5 (129 download)
Download or read book Audit Quality Examined One Large Cpa Firm at a Time written by Ross D. Fuerman and published by . This book was released on 2004 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: The largest CPA firms have been regarded as quality-differentiated auditors. This has been a prominent assumption of empirical research in accounting and auditing. Yet, prior research has only tested whether the largest CPA firms, in the aggregate, are quality-differentiated auditors. This paper contributes to the audit quality literature by individually examining each of the largest CPA firms. This new approach is timely, given the questions that have been raised concerning Arthur Andersen. Each Big Six CPA firm was compared to the non-Big Six CPA firms, using post-Private Securities Litigation Reform Act of 1995 data. The outcomes of auditors in civil and criminal litigation and administrative proceedings were analyzed using a taxonomy based on the corporate misconduct and economic analysis of legal process literatures. With the exception of Arthur Andersen, each of the Big Six CPA firms was individually found to be a higher quality auditor than the non-Big Six. The null hypothesis of no difference between the outcomes of each of the Big Six firms (except Arthur Andersen) and the non-Big Six was rejected at plt;.05. Since the lawsuits, filed in 1996-1998, were based on allegedly misstated 1995-1997 financial statements, this suggests that a deterioration in the audit quality of Arthur Andersen occurred no later than the mid-1990's. It is empirical evidence of a precursor of the eventual failure of the firm. The research results thus suggest that the Enron audit document destruction obstruction of justice conviction in June 2002 was the culmination of a gradual, firm-wide deterioration that was the cause of the destruction of Arthur Andersen.
Author : Steven Shavell
Publisher : Harvard University Press
ISBN 13 : 0674024176
Total Pages : 327 pages
Book Rating : 4.6/5 (74 download)
Download or read book Economic Analysis of Accident Law written by Steven Shavell and published by Harvard University Press. This book was released on 2007-03-31 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accident law, if properly designed, is capable of reducing the incidence of mishaps by making people act more cautiously. Since the 1960s, a group of legal scholars and economists have focused on identifying the effects of accident law on people's behavior. Steven Shavell’s book is the definitive synthesis of research to date in this new field.
Author : Carl J. Pacini
Publisher :
ISBN 13 :
Total Pages : 270 pages
Book Rating : 4.:/5 (249 download)
Download or read book An Empirical Analysis of the Insurance Hypothesis of Auditing, Audit Quality and Auditor Litigation written by Carl J. Pacini and published by . This book was released on 1997 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ross D. Fuerman
Publisher :
ISBN 13 :
Total Pages : 220 pages
Book Rating : 4.:/5 (693 download)
Download or read book An Empirical Investigation of the Impact of Central Bank of Denver on Securities Disclosure-related Auditor Litigation Risk written by Ross D. Fuerman and published by . This book was released on 1996 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Zoe-Vonna Palmrose
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book (Monograph) Studies in Accounting Research #33, Empirical Research in Auditor Litigation written by Zoe-Vonna Palmrose and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies in Accounting Research #33 provides guidance for conducting empirical research on auditor litigation and for using data on auditor litigation in teaching. To facilitate research and teaching, the monograph includes a CD with a Database. The Database has over 1,000 client observations with audit litigation involving the Big Five and their legacy firms. Non-Big Five firms are included on joint litigation. The Database includes litigation over allegations of audit failure on audits from 1960 through 1995, as long as legal actions were filed by end of 1995.The Database contains an extensive amount of information. For example, it has information on clients and auditors, accounting and auditing issues, legal characteristics and issues, regulatory actions, and litigation resolutions. All information is from public sources available through early 1999.The Database should be easily usable by academics, practitioners, and students alike. It is designed for use with Microsoft Access (the CD has three versions for Access 2.0, 97, and 2000). While the Database as published provides a rich source of litigation-related information, it is also designed so that users can customize it to meet their particular needs. For example, the Database can be updated with further information about the observations or with additional observations, such as audit litigation filed after 1995. The monograph makes a number of suggestions for using the Database in a variety of research settings. The Database is designed for stand-alone use or it can be used in combination with data from other sources. The discussion of research considerations and applications encompasses both the usefulness and limitations of the Database.Further, the Database can be used in teaching a variety of graduate and undergraduate courses, including courses on financial accounting, financial statement analysis, auditing, securities litigation, accountant's liability, governance, and professional regulation and institutions. The discussion of teaching applications includes suggestions on opportunities for bringing litigation-related topics into the classroom through supplementing lecture materials, promoting active learning, developing new teaching cases, extending and enriching existing case materials, and designing student projects, assignments, and other educational activities.
Author : David Jordan Lowe
Publisher :
ISBN 13 :
Total Pages : 121 pages
Book Rating : 4.:/5 (221 download)
Download or read book An Empirical Examination of the Hindsight Bias Phenomenon in Evaluation of Auditor Decisions written by David Jordan Lowe and published by . This book was released on 19?? with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nancy Chun Feng
Publisher :
ISBN 13 :
Total Pages : 53 pages
Book Rating : 4.:/5 (13 download)
Download or read book Securities Class Actions in the United States and Canada Against Chinese Companies and Their Auditors written by Nancy Chun Feng and published by . This book was released on 2016 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chinese companies have accessed the public capital markets of the US and Canada more frequently in recent years. This paper provides for the first time empirical evidence documenting the characteristics of private securities class action lawsuits (filed in the US and Canada) against Chinese companies and their auditors.Analysis of lawsuits worldwide shows that Chinese companies are positively associated with auditors being named defendants and experiencing a negative outcome (for example, related government enforcement actions and/or settlement payments to terminate class actions). A group of companies from countries outside the US and Canada was compared to the Chinese companies. For the comparison group, the factors that were associated with auditors being named defendants and experiencing a negative outcome are consistent with those that have been found in prior auditor litigation research. Conversely, the Chinese companies are characterized by a different pattern of litigation. Among the traditional factors, only fraud is associated with auditor litigation. In addition, the use of a small CPA firm auditor with the local audit engagement team office physically located in the US or Canada (as opposed to the local audit engagement team office being physically located in the People's Republic of China (“PRC”)) is associated with auditor litigation. We find limited evidence that the use of a reverse merger to go public is positively associated with auditor litigation.We analyzed the Chinese lawsuits' settlements. Aggregate settlement amounts are positively associated with the occurrence of an auditor settlement and with the class period length. Auditor settlement amounts are positively associated with the use of a large CPA firm auditor with the local audit engagement team office physically located in the US or Canada (as opposed to the local audit engagement team office being physically located in the PRC), class period length, and fraud. These findings suggest that the amount of litigation settlements of large CPA firms with the local audit engagement team office physically located in the PRC may have been reduced by their refusal to provide audit documentation requested by the Securities and Exchange Commission.
Author : Carol Jean McNair
Publisher :
ISBN 13 :
Total Pages : 366 pages
Book Rating : 4.:/5 (192 download)
Download or read book The Effects of Budget Pressure on Audit Firms written by Carol Jean McNair and published by . This book was released on 1987 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Donald H. Swartz
Publisher :
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4.:/5 (347 download)
Download or read book An Empirical Examination of the Hindsight Bias Phenomenon in Evaluation of Auditor Decisions written by Donald H. Swartz and published by . This book was released on 1993 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Douglas Edwin Ziegenfuss
Publisher :
ISBN 13 :
Total Pages : 304 pages
Book Rating : 4.:/5 (225 download)
Download or read book An Empirical Investigation of the Effects of Qualified Opinions on Audit Firms' Growth Rates and Legal Liability written by Douglas Edwin Ziegenfuss and published by . This book was released on 1989 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 682 pages
Book Rating : 4.F/5 ( download)
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2006 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : İREM NUHOĞLU
Publisher : YALIN YAYINCILIK
ISBN 13 : 9944313459
Total Pages : 134 pages
Book Rating : 4.9/5 (443 download)
Download or read book AN EMPIRICAL ANALYSIS OF AUDIT REPORTING: FINANCIAL PERFORMANCE AND PERCEPTIONS OF STAKEHOLDERS IN AN EMERGING MARKET, TURKEY written by İREM NUHOĞLU and published by YALIN YAYINCILIK. This book was released on 2008 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: My primary reason for writing this book is to produce a book that explores and defines the relationship of the financial strength of the manufacturing companies in Turkey with the type of audit opinion letters. The book includes an extensive literature review about the topic.
Author : Effiezal Aswadi Abdul Wahab
Publisher :
ISBN 13 :
Total Pages : 23 pages
Book Rating : 4.:/5 (13 download)
Download or read book After ENRON written by Effiezal Aswadi Abdul Wahab and published by . This book was released on 2015 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: The failure of ENRON and subsequent demise of Arthur Andersen has renewed interest in earnings and audit research. This study examines the impact of ENRON debacle on earnings conservatism in Malaysia. We hypothesized that in the period after ENRON, the auditors and managers of the firms have incentives to report more conservatively to avoid risk of litigation and to protect reputation capital. Based on a sample of 1043 firm-years over the period of 2001 and 2002, we find that, on average, firms do report more conservatively in 2002. In addition, evidence suggests that former Andersen clients report more conservatively in 2002 relatively to non-Andersen clients. Further, we document similar results for firms switching to from another Big 4 to another Big 4 auditing firm in 2002. Finally, we discover firms that did not switch in 2002 do report more conservatively in 2002. We conclude that the ENRON debacle have a profound impact on firms to report more timely earnings.
Author :
Publisher :
ISBN 13 :
Total Pages : 784 pages
Book Rating : 4.3/5 (91 download)
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1998 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 1252 pages
Book Rating : 4.F/5 ( download)
Download or read book Index to American Doctoral Dissertations written by and published by . This book was released on 1989 with total page 1252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
