Saturday, November 11, 2017
Paper on Audit committee financial expertise
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3050614
This paper studies the relationship of less technical audit committees and auditor selection. Is there an impact on the hiring decisions that less expert committees make for auditor selection related to audit partners that superficially "look good".
Wednesday, November 8, 2017
Friday, November 3, 2017
Wednesday, October 25, 2017
PCAOB and auditor reporting model
https://www.journalofaccountancy.com/news/2017/oct/sec-approves-pcaob-new-auditors-reporting-model-201717721.html
The audit report change pertains to critical audit matters, which has not been without controversy as it was deliberated.
Wednesday, October 18, 2017
Tuesday, October 17, 2017
Searching auditing literature
http://commons.aaahq.org/groups/e5075f0eec/summary
The Auditing Section launched a free (open-access) comprehensive database containing concise summaries, organized by topic, of auditing research published in seven high leveljournals in the field:
Journal of Accounting Research
The Accounting Review
Accounting Horizons
Behavioral Research in Accounting
Contemporary Accounting Research
Auditing: A Journal of Practice & Theory
Accounting, Organizations and SocietySee
Subscribe to:
Posts (Atom)