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Accounting for Emissions: Evidence from Auditor Pricing of Climate Change Risk
Yezen H. Kannan (Zayed University) Kimberly C. Gleason (American University of Sharjah) Philip Molyneux (University of Sharjah)
TopicsAudit + Compliance Audit Fees Auditor Tenure Financial Restatements
Determinants and Consequences of Noncompliance with the 2013 COSO Framework
Kunsu Park (Wenzhou-Kean University) Juan Qin (SUNY Oneonta) Timothy A. Seidel (Brigham Young University) Jian Zhou (University of Hawaii at Manoa)
TopicsAudit + Compliance COSO Internal Controls (ICFR - SOX 404)
Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports?
Sarini Azizan (Universiti Sains Malaysia) Greg Shailer (The Australian National University)
The Role of Timing and Management’s Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls
Andy Imdieke (University of Notre Dame)
TopicsAudit + Compliance
Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies
Joe López-Vilaró (University of Arkansas) Caleb Rawson (University of Arkansas) Stephen P. Rowe (University of Arkansas)
Shareholder Ratification of Auditors After PCAOB Censures
Paul Tanyi (University of North Carolina) Dasaratha Rama (Florida International University) Kannan Raghunandan (Florida International University)