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, 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.

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