يعرض 1 - 20 نتائج من 4,533 نتيجة بحث عن '"PUBLIC COMPANY"', وقت الاستعلام: 1.24s تنقيح النتائج
  1. 1
    Academic Journal
    The Estimated Propensity to Issue Going Concern Audit Reports and Audit Quality.

    المؤلفون: Chu, Ling1 (AUTHOR), Fogel-Yaari, Hila2 (AUTHOR) hila.fogelyaari@uta.edu, Zhang, Ping3 (AUTHOR)

    المصدر: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p589-613. 25p.

    مصطلحات موضوعية: *AUDITING, *AUDITORS, *PUBLIC companies, THEORY-practice relationship

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  2. 2
    Academic Journal
    Opportunistic Avoidance of Litigation Loss Accruals and the Mitigating Effects of Auditors.

    المؤلفون: Huang, Hsin-Yi1,2 (AUTHOR), Lohwasser, Eric3 (AUTHOR) eric.lohwasser@colostate.edu, Yu, Zhiyuan4 (AUTHOR), Chang, Hsihui5 (AUTHOR)

    المصدر: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p468-491. 24p.

    مصطلحات موضوعية: *AUDITORS, *AUDITOR-client relationships, *AUDITING, *ACTIONS & defenses (Law), *CORPORATE meetings, *GOVERNMENT accounting

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  3. 3
    Academic Journal
    Valuation Issues, Auditor Fraud, and PCAOB Confirmation: Findings From an Analysis of Lawsuits Against Large Public Accounting Firms.

    المؤلفون: Everard, Andrea1 (AUTHOR), St. Pierre, Kent2 (AUTHOR) estpierr@sju.edu

    المصدر: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p456-467. 12p.

    مصطلحات موضوعية: *ACCOUNTING firms, *ACCOUNTING standards, *AUDITING standards, *FRAUD, *AUDITORS, *VALUATION

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  4. 4
    Academic Journal
    The Impact of PCAOB-Type Regulations on Auditors Under Different Legal Systems.

    المؤلفون: Ye, Minlei1 (AUTHOR) minlei.ye@utoronto.ca, Simunic, Dan A.2,3 (AUTHOR)

    المصدر: Journal of Accounting, Auditing & Finance. Apr2024, Vol. 39 Issue 2, p364-387. 24p.

    مصطلحات موضوعية: *AUDITORS, *PUBLIC companies, JUSTICE administration

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  5. 5
    Academic Journal
    Auditor Perceptions, Reactions, and Responses to PCAOB Inspection Feedback.

    المؤلفون: Tegeler, Amy C.1 (AUTHOR), Brown, Veena L.1 (AUTHOR), Downey, Denise Hanes2 (AUTHOR)

    المصدر: Accounting Review. Jan2025, Vol. 100 Issue 1, p437-464. 28p.

    مصطلحات موضوعية: *BUSINESS enterprises, *AUDITING, *AUDITORS, PERCEPTION (Philosophy), PSYCHOLOGICAL feedback

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board


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  6. 6
    Academic Journal
    The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality.

    المؤلفون: Abbott, Lawrence J.1 (AUTHOR), Boland, Colleen M.1 (AUTHOR), McCarthy, Sean M.1 (AUTHOR), Swenson, Laura A.1 (AUTHOR)

    المصدر: Accounting Review. Jan2025, Vol. 100 Issue 1, p1-27. 27p.

    مصطلحات موضوعية: *AUDITING of corporations, *BUSINESS revenue, *PUBLIC companies, *FINANCIAL statements, QUALITY

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board


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  7. 7
    Academic Journal
    Do Investors Perceive Improvements in Fair Value Accounting for Investment Assets After PCAOB Inspections?

    المؤلفون: Dee, Carol Callaway1 (AUTHOR), Gunny, Katherine2 (AUTHOR) katherine.gunny@ucdenver.edu, Strawser, William R.3 (AUTHOR)

    المصدر: Journal of Corporate Accounting & Finance (Wiley). Dec2024, p1. 21p. 1 Illustration.

    مصطلحات موضوعية: *FAIR value accounting, *INVESTORS, *ASSETS (Accounting), *FAIR value, *FINANCIAL statements, *AUDITING

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board


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  8. 8
    Academic Journal
    Participation and upgrading along global value chains: the role of audit oversight.

    المؤلفون: Liu, Sibo1 (AUTHOR) siboliu@hkbu.edu.hk, Su, Lixin2 (AUTHOR) afnancy@polyu.edu.hk, Wu, Feng3 (AUTHOR) harrywu@ln.edu.hk, Zhu, Xindong4 (AUTHOR) xindozhu@cityu.edu.hk

    المصدر: Journal of International Business Studies. Dec2024, Vol. 55 Issue 9, p1128-1149. 22p.

    مصطلحات موضوعية: *GLOBAL value chains, *INTERNATIONAL trade, *EXPORT trading companies, *TOTAL quality management, *AUDITORS, *AUDITING standards, *AUDITING

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board


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  9. 9
    Academic Journal
    Does audit firm hiring of former PCAOB personnel improve audit quality?

    المؤلفون: Krishnan, Jagan1 (AUTHOR) krish@temple.edu, Krishnan, Jayanthi1 (AUTHOR), Maex, Steven A.2 (AUTHOR)

    المصدر: Review of Accounting Studies. Dec2024, Vol. 29 Issue 4, p3130-3175. 46p.

    مصطلحات موضوعية: *INTERNAL auditing, *HUMAN capital, *CIVIL service, *PUBLIC companies, LEGAL evidence

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  10. 10
    Academic Journal
    The impact of auditors creating flowcharts on auditors' understanding of the flow of transactions and internal control evaluation.

    المؤلفون: Perols, Rebecca R.1 (AUTHOR) rperols@sdsu.edu, Perols, Johan L.2 (AUTHOR) jperols@sandiego.edu

    المصدر: Managerial Auditing Journal. 2024, Vol. 39 Issue 7, p779-798. 20p.

    مصطلحات موضوعية: *BUSINESS process modeling, *INTERNAL auditing, *FINANCIAL statements, *AUDITORS, *AUDITING, *PUBLIC companies

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  11. 11
    Academic Journal
    The Impact of PCAOB Auditing Standard No. 5, the PCAOB Inspection Regime, and the Great Recession on Audit Fees and Audit Quality.

    المؤلفون: Johnson, Elizabeth S.1 (AUTHOR), Reichelt, Kenneth J.2 (AUTHOR) reichelt@lsu.edu, Soileau, Jared S.2 (AUTHOR)

    المصدر: Journal of Accounting, Auditing & Finance. Apr2023, Vol. 38 Issue 2, p413-436. 24p. 5 Charts.

    مصطلحات موضوعية: *AUDITING fees, *AUDITING standards, *GREAT Recession, 2008-2013, *GOVERNMENT accounting, *PUBLIC companies

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  12. 12
    Periodical
    PCAOB Approves Expanded Audit Firm Disclosure and Reporting Requirements, 2025 Budget; Defers NOCLAR Standard.

    المؤلفون: White, Thomas W.

    المصدر: Business Law Today. Nov2024, p67-72. 6p.

    مصطلحات موضوعية: *ACCOUNTING firms, *AUDITING fees, *FINANCIAL statements, *QUALITY control, *AUDITING, PRESIDENTIAL elections

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board , UNITED States. Securities & Exchange Commission

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  13. 13
    Academic Journal
    Do investors differentiate between types of component auditors? Evidence from auditor ratification voting.

    المؤلفون: Chintha, Bullipe R.1 (AUTHOR), Mahapatro, Sriniwas1 (AUTHOR) sriniwas_mahapatro@isb.edu

    المصدر: Journal of Business Finance & Accounting. Jul2024, p1. 30p. 4 Illustrations.

    مصطلحات موضوعية: *INVESTORS, *AUDITORS, *AUDITING, *GOVERNMENT accounting, *STOCKHOLDERS' voting, VOTING

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board


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  14. 14
    Academic Journal
    The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018.

    المؤلفون: Keyser, John D.1 (AUTHOR) john.keyser@case.edu

    المصدر: Abacus. Jun2024, Vol. 60 Issue 2, p399-418. 20p.

    مصطلحات موضوعية: *FINANCIAL statements, *INVESTORS, *AUDIT committees, *DISCLOSURE, *AUDITING, *PUBLIC companies, DOCUMENTARY evidence

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board


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  15. 15
    Academic Journal
    What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?

    المؤلفون: Prasad, Ashna L.1 (AUTHOR) ashna.prasad@monash.edu, Webster, John C.2 (AUTHOR)

    المصدر: Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p523-546. 24p. 7 Charts.

    مصطلحات موضوعية: *AUDIT committees, *AUDITING standards, *AUDITING, *ACCOUNTING standards, *REVENUE accounting, *FINANCIAL statements, *FAIR value

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  16. 16
    Academic Journal
    Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

    المؤلفون: Boland, Colleen M.1 (AUTHOR), Hermanson, Dana R.2 (AUTHOR), Higgs, Julia L.3 (AUTHOR), Pyzoha, Jonathan S.4 (AUTHOR), Zhang, Yibo4 (AUTHOR)

    المصدر: Current Issues in Auditing. Spring2024, Vol. 18 Issue 1, pC27-C37. 11p.

    مصطلحات موضوعية: *AUDITING procedures, *AUDITING standards, *AUDIT committees, *ACCOUNTING, *PUBLIC companies

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board , AMERICAN Accounting Association

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  17. 17
    Academic Journal
    Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's Amendments to PCAOB Auditing Standards Related to a Company's Noncompliance with Laws and Regulations and Other Related Amendments.

    المؤلفون: Boland, Colleen M.1 (AUTHOR), Hermanson, Dana R.2 (AUTHOR), Higgs, Julia L.3 (AUTHOR), Prewett, Kyleen W.4 (AUTHOR), Pyzoha, Jonathan S.5 (AUTHOR), Tegeler, Amy C.1 (AUTHOR)

    المصدر: Current Issues in Auditing. Spring2024, Vol. 18 Issue 1, pC11-C26. 16p.

    مصطلحات موضوعية: *AUDITING standards, *AUDIT committees, *NONCOMPLIANCE, *PUBLIC companies, *ACCOUNTING

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board , AMERICAN Accounting Association

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  18. 18
    Academic Journal
    Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's Proposed Auditing Standard—General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards

    المؤلفون: Boland, Colleen M.1 (AUTHOR), Ege, Matthew S.2 (AUTHOR), Harding, Noel3 (AUTHOR), Hermanson, Dana R.4 (AUTHOR), Prewett, Kyleen W.5 (AUTHOR), Pyzoha, Jonathan S.6 (AUTHOR)

    المصدر: Current Issues in Auditing. Spring2024, Vol. 18 Issue 1, pC1-C10. 10p.

    مصطلحات موضوعية: *AUDITING standards, *AUDIT committees, *AUDITORS, *PUBLIC companies, *ACCOUNTING

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board , AMERICAN Accounting Association

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  19. 19
    Academic Journal
    IMPACT OF REGULATORY INTERVENTIONS AND TRANSITIONS ON BROKER-DEALER AUDIT QUALITY.

    المؤلفون: Adkins, Darlene A.1 dadkins3@aum.edu, Abernathy, John L.2 jabern21@kennesaw.edu, Crews, Cori O.3 cocrews@valdosta.edu

    المصدر: Journal of Theoretical Accounting Research. Spring2024, Vol. 19 Issue 2, p87-116. 30p.

    مصطلحات موضوعية: *AUDITING, *ATTEST function (Auditing), *GLOBAL Financial Crisis, 2008-2009, *ACCOUNTING, *INVESTORS, *CAPITAL market

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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  20. 20
    Academic Journal
    Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*.

    المؤلفون: Docimo, William M.1 (AUTHOR), Gunn, Joshua L.1 (AUTHOR) jlgunn@katz.pitt.edu, Li, Chan2 (AUTHOR), Michas, Paul N.3 (AUTHOR)

    المصدر: Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p3113-3145. 33p.

    مصطلحات موضوعية: *FINANCIAL statements, *AUDITORS, *FOREIGN subsidiaries, *AUDITING, EXPERIMENTAL design

    الشركة/الكيان: PUBLIC Company Accounting Oversight Board

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