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The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
agency role nonaccounting business and industry accruals quality multiple directorships
2011/8/21
This study considers how the agency role of accounting experts is influenced by the resource dependence focus of nonaccounting (finance and supervisory) financial experts in audit committees. Using po...
The Effect of the Sarbanes-Oxley Act on Auditors’ Audit Performance
Audit Decision Going-Concern Opinion Z-score Industry Failure Rate
2010/10/18
The Enron and Arthur Andersen failures in late 2001 and early 2002, respectively, led to
the enactment of the Sarbanes-Oxley Act (SOX) in July 2002. Audit firms now claim that they
have become much ...
The Asian Organization of Supreme Audit Institutions (ASOSAI), one of the seven Regional Working Groups of the International Organization of Supreme Audit Institutions (INTOSAI), was established in 19...
Arkansas Division of Legislative Audit
Audit 审计
2008/1/15
Arkansas Division of Legislative Audit helps ensure proper accountability and stewardship of public funds and resources. The Division provides relevant and vital information to the Legislative Joint A...
UK National Audit Office
Audit 审计
2008/1/15
The role of the National Audit Office (NAO) is to audit the financial statements of all government departments and agencies, and many other public bodies. They also report to Parliament on the value f...
The Australian National Audit Office (ANAO) is a specialist public sector practice providing a full range of audit services to the Parliament and Commonwealth public sector agencies and statutory bodi...
The American Association of Medical Audit Specialists (AAMAS) is a national organization composed of healthcare professionals from various health care reimbursement backgrounds. Professional member di...
The Waste Facilities Audit Association（WFAA) was formed in 1993 principally in response to tightening legal environmental requirements, increased cost of waste disposal and increased public and corpor...
The Arab Organization of Supreme Audit Institutions (ARABOSAI) was established in 1976, as stated in the minutes of the founding meeting held by the heads of these institutions in Cairo, Egypt, on tha...
The Gulf Accountancy & Audit Centre
Audit 审计
2008/1/15
The Gulf Accountancy & Audit Centre is one of the largest independent accounting firms started sense 1982 in United Arab Emirates helping the client to succeed in the market. All clients - Large and s...
The Department of Internal Audit at the University of Texas Health Science Center at San Antonio (UTHSCSA)
Audit 审计
2008/1/15
The Department of Internal Audit at the University of Texas Health Science Center at San Antonio (UTHSCSA) is to provide the President objective analyses, appraisals and recommendations concerning the...
The Audit Opinion of Earnings Management in Listed Companies of China
earnings management financial sensitive zones financial sensitive accounts audit opinion
2007/7/4
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed com...
Toward the Effect of Audit Quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market
audit quality earnings management discretionary accruals dual audit non-dual Audit First Ten auditors non-First Ten auditors
2007/7/4
Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In ...
Study on CPAs’ Audit Activities from System Perspective
System CPA auditing monitoring mechanism
2007/7/4
This paper studies the nature of CPAs’ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arr...
In the process of accountancy reforming and internationalizing, our country refers to the accounting standard in the U.S.A to a large degree. However, the audit failure always happens in American acco...