Search Results - PUBLIC companies

1

Academic Journal

The Estimated Propensity to Issue Going Concern Audit Reports and Audit Quality.

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

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

Subject Terms: *AUDITING, *AUDITORS, *PUBLIC companies, THEORY-practice relationship

Company/Entity: PUBLIC Company Accounting Oversight Board

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2

Academic Journal

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

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

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

Subject Terms: *AUDITORS, *PUBLIC companies, JUSTICE administration

Company/Entity: PUBLIC Company Accounting Oversight Board

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3

Academic Journal

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

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

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

Subject Terms: *ACCOUNTING firms, *ACCOUNTING standards, *AUDITING standards, *FRAUD, *AUDITORS, *VALUATION

Company/Entity: PUBLIC Company Accounting Oversight Board

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4

Academic Journal

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

Authors: Huang, Hsin-Yi^1,2 (AUTHOR), Lohwasser, Eric³ (AUTHOR) eric.lohwasser@colostate.edu, Yu, Zhiyuan⁴ (AUTHOR), Chang, Hsihui⁵ (AUTHOR)

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

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

Company/Entity: PUBLIC Company Accounting Oversight Board

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5

Periodical

Lessons from Large Family Firms About Choosing a CEO.

Superior Title: Harvard Business Review. Jan/Feb2024, Vol. 102 Issue 1, p19-23. 4p. 3 Color Photographs.

Subject Terms: *EXECUTIVE succession, *PUBLIC companies, *FAMILY-owned business enterprises, *SELECTION & appointment of chief executive officers, *ORGANIZATIONAL performance, *BOARDS of directors

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6

Academic Journal

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

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

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

Subject Terms: *AUDITING fees, *AUDITING standards, *GREAT Recession, 2008-2013, *GOVERNMENT accounting, *PUBLIC companies

Company/Entity: PUBLIC Company Accounting Oversight Board

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7

Academic Journal

The Contingent Role of Conflict: Deliberative Interaction and Disagreement in Shareholder Engagement.

Authors: Beccarini, Irene¹ (AUTHOR), Beunza, Daniel² (AUTHOR), Ferraro, Fabrizio³ (AUTHOR) fferraro@iese.edu, Hoepner, Andreas G. F.⁴ (AUTHOR)

Superior Title: Business Ethics Quarterly. Jan2023, Vol. 33 Issue 1, p26-66. 41p.

Subject Terms: *STOCKHOLDERS, *PUBLIC companies, *ORGANIZATIONAL sociology, ENVIRONMENTAL databases, SYMBOLIC interactionism

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8

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

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

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

Subject Terms: *AUDITING procedures, *AUDITING standards, *AUDIT committees, *ACCOUNTING, *PUBLIC companies

Company/Entity: PUBLIC Company Accounting Oversight Board , AMERICAN Accounting Association

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9

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

Authors: 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)

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

Subject Terms: *AUDITING standards, *AUDIT committees, *AUDITORS, *PUBLIC companies, *ACCOUNTING

Company/Entity: PUBLIC Company Accounting Oversight Board , AMERICAN Accounting Association

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10

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.

Authors: 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)

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

Subject Terms: *AUDITING standards, *AUDIT committees, *NONCOMPLIANCE, *PUBLIC companies, *ACCOUNTING

Company/Entity: PUBLIC Company Accounting Oversight Board , AMERICAN Accounting Association

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11

Academic Journal

Public Company Stock Option Repricings: A Primer.

Authors: Wethly, Kimberly B.¹ kim.wethly@wilmerhale.com, Baker, Ciara R. M.¹ ciara.baker@wilmerhale.com, Lunin, Scott¹ scott.lunin@wilmerhale.com, Falber, Stuart M.¹ stuart.falber@wilmerhale.com

Superior Title: Employee Relations Law Journal. Spring2024, Vol. 49 Issue 4, p5-22. 18p.

Subject Terms: *SALES & prices of stock options, *PUBLIC companies, *PRICING, *STOCK options, *OPTIONS (Finance)

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12

Academic Journal

Role of HRM Practices in Telecommunication Sector: A Comparative Study between Public and Private Company.

Authors: Lalrokhawma, T. H.¹ lalrokhawma229@gmail.com

Superior Title: ANWESH: International Journal of Management & Information Technology. 2024, Vol. 9 Issue 1, p31-37. 7p.

Subject Terms: *PRIVATE companies, *PUBLIC companies, *TELECOMMUNICATION systems, *TELECOMMUNICATIONS services, *CELL phones, TELEPHONE numbers

Geographic Terms: INDIA

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13

Academic Journal

PCAOB International Inspections and the Market Value of Cash Holdings.

Authors: Liu, Yiye¹ (AUTHOR), Yu, Yangxin² (AUTHOR), Zhu, Xindong² (AUTHOR)

Superior Title: Journal of International Accounting Research. 2024, Vol. 23 Issue 1, p169-198. 30p.

Subject Terms: *MARKET value, *INTERNATIONAL markets, *EXPORT marketing, *INVESTORS, *AUDITOR-client relationships, *CASH position of corporations

Company/Entity: PUBLIC Company Accounting Oversight Board

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14

Academic Journal

What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?

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

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

Subject Terms: *AUDIT committees, *AUDITING standards, *AUDITING, *ACCOUNTING standards, *REVENUE accounting, *FINANCIAL statements, *FAIR value

Company/Entity: PUBLIC Company Accounting Oversight Board

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15

Academic Journal

A REVIEW OF THE SECOND DECADE OF THE PCAOB AT WORK.

Authors: Ahlawat, Sunita¹, Fitzgerald, Liam¹

Superior Title: Journal of Business & Accounting. Fall2023, Vol. 16 Issue 1, p50-63. 14p.

Subject Terms: *AUDITING, *AUDITING standards, *PUBLIC companies, *QUALITY control, *INVESTOR protection, INSPECTION & review

Company/Entity: PUBLIC Company Accounting Oversight Board

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16

Academic Journal

Why Do Directors Join Poorly Performing Firms?

Authors: Dou, Ying¹ (AUTHOR) ying.dou@monash.edu, Zhang, Emma Jincheng¹ (AUTHOR) emma.zhang@monash.edu

Superior Title: Journal of Financial & Quantitative Analysis. Jun2022, Vol. 57 Issue 4, p1564-1590. 27p.

Subject Terms: *CORPORATE directors, *PUBLIC companies, *FINANCIAL market reaction, SELECTION & appointment of corporate directors, REPUTATION

Geographic Terms: UNITED States

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17

Academic Journal

The ICFR process: Perspectives of accounting executives at large public companies.

Authors: Maksymov, Eldar¹ (AUTHOR) eldar.maksymov@asu.edu, Pickerd, Jeffrey² (AUTHOR), Wilks, T. Jeffrey³ (AUTHOR), Williams, Devin⁴ (AUTHOR)

Superior Title: Contemporary Accounting Research. Fall2023, Vol. 40 Issue 3, p1671-1703. 33p.

Subject Terms: *PUBLIC companies, *AUDIT committees, *EXECUTIVES, *FINANCIAL statements, *INTERNAL auditing, *ACCOUNTING

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18

Academic Journal

Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions.

Authors: Allen, Robert D.¹ (AUTHOR), Gramling, Audrey A.² (AUTHOR), Hermanson, Dana R.³ (AUTHOR)

Superior Title: Accounting Horizons. Dec2023, Vol. 37 Issue 4, p1-8. 8p.

Subject Terms: *AUDITORS, *AUDIT trails, *AUDITING standards, CONSPIRACY theories, FAKE news

Company/Entity: PUBLIC Company Accounting Oversight Board

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19

Academic Journal

Audit Characteristics and Firm Performance: Evidence from NSE-Listed Public Companies in India.

Authors: Debbarma, Juhendra¹ juhendebbarma88@gmail.com, Roy, Chinmoy² chinmoy68@gmail.com

Superior Title: South Asian Journal of Management. Oct-Dec2023, Vol. 30 Issue 4, p30-55. 26p.

Subject Terms: *ORGANIZATIONAL performance, *PUBLIC companies, *AUDIT committees, *FINANCIAL performance, ENTERPRISE value

Geographic Terms: INDIA

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20

Academic Journal

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's A Firm's System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms.

Authors: 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)

Superior Title: Current Issues in Auditing. Fall2023, Vol. 17 Issue 2, pC14-C31. 18p.

Subject Terms: *AUDITING standards, *QUALITY control, *AUDIT committees, *PUBLIC companies, QUALITY control standards

Company/Entity: PUBLIC Company Accounting Oversight Board , AMERICAN Accounting Association

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