Matches in SemOpenAlex for { <https://semopenalex.org/work/W1719261341> ?p ?o ?g. }
Showing items 1 to 98 of
98
with 100 items per page.
- W1719261341 abstract "Prior literature suggests that clients perceive GAAP-deficient PCAOB inspection reports to be a signal of low audit quality (Daugherty, Dickins and Tervo, 2011 and Abbott, Gunny and Zhang, 2013). We examine whether certain auditor responses to PCAOB inspection reports alter the perception of audit quality, thereby mitigating the effect of unfavorable inspection reports. We find that clients are significantly less likely to dismiss GAAP-deficient auditors if the auditor attributes the PCAOB’s criticism to differences in professional judgment. We also find that clients audited by GAAP-deficient auditors providing responses are no more or less likely to have restated their financial statements, suggesting that the auditor dismissal is not related to the severity of inspection-identified misstatements. Our findings suggest that auditors can limit the consequences of unfavorable PCAOB inspections by making assertions that create uncertainty or confusion in the reader’s mind." @default.
- W1719261341 created "2016-06-24" @default.
- W1719261341 creator A5039013828 @default.
- W1719261341 creator A5068978330 @default.
- W1719261341 date "2015-03-13" @default.
- W1719261341 modified "2023-09-24" @default.
- W1719261341 title "Can Auditor Responses Mitigate Unfavorable PCAOB Inspections" @default.
- W1719261341 cites W1603885300 @default.
- W1719261341 cites W1868303241 @default.
- W1719261341 cites W1911038517 @default.
- W1719261341 cites W1966260228 @default.
- W1719261341 cites W1989179332 @default.
- W1719261341 cites W1995152248 @default.
- W1719261341 cites W2068122092 @default.
- W1719261341 cites W2124295622 @default.
- W1719261341 cites W2136738082 @default.
- W1719261341 cites W2159831676 @default.
- W1719261341 cites W3121838744 @default.
- W1719261341 cites W3122542343 @default.
- W1719261341 cites W3125504578 @default.
- W1719261341 hasPublicationYear "2015" @default.
- W1719261341 type Work @default.
- W1719261341 sameAs 1719261341 @default.
- W1719261341 citedByCount "0" @default.
- W1719261341 crossrefType "posted-content" @default.
- W1719261341 hasAuthorship W1719261341A5039013828 @default.
- W1719261341 hasAuthorship W1719261341A5068978330 @default.
- W1719261341 hasConcept C111472728 @default.
- W1719261341 hasConcept C11171543 @default.
- W1719261341 hasConcept C121955636 @default.
- W1719261341 hasConcept C138885662 @default.
- W1719261341 hasConcept C140181557 @default.
- W1719261341 hasConcept C144133560 @default.
- W1719261341 hasConcept C147007100 @default.
- W1719261341 hasConcept C150130657 @default.
- W1719261341 hasConcept C15744967 @default.
- W1719261341 hasConcept C169760540 @default.
- W1719261341 hasConcept C170856484 @default.
- W1719261341 hasConcept C17744445 @default.
- W1719261341 hasConcept C191602146 @default.
- W1719261341 hasConcept C199521495 @default.
- W1719261341 hasConcept C199539241 @default.
- W1719261341 hasConcept C26760741 @default.
- W1719261341 hasConcept C2778145024 @default.
- W1719261341 hasConcept C2779530757 @default.
- W1719261341 hasConcept C2781140086 @default.
- W1719261341 hasConcept C41282006 @default.
- W1719261341 hasConcept C58812954 @default.
- W1719261341 hasConcept C7991579 @default.
- W1719261341 hasConceptScore W1719261341C111472728 @default.
- W1719261341 hasConceptScore W1719261341C11171543 @default.
- W1719261341 hasConceptScore W1719261341C121955636 @default.
- W1719261341 hasConceptScore W1719261341C138885662 @default.
- W1719261341 hasConceptScore W1719261341C140181557 @default.
- W1719261341 hasConceptScore W1719261341C144133560 @default.
- W1719261341 hasConceptScore W1719261341C147007100 @default.
- W1719261341 hasConceptScore W1719261341C150130657 @default.
- W1719261341 hasConceptScore W1719261341C15744967 @default.
- W1719261341 hasConceptScore W1719261341C169760540 @default.
- W1719261341 hasConceptScore W1719261341C170856484 @default.
- W1719261341 hasConceptScore W1719261341C17744445 @default.
- W1719261341 hasConceptScore W1719261341C191602146 @default.
- W1719261341 hasConceptScore W1719261341C199521495 @default.
- W1719261341 hasConceptScore W1719261341C199539241 @default.
- W1719261341 hasConceptScore W1719261341C26760741 @default.
- W1719261341 hasConceptScore W1719261341C2778145024 @default.
- W1719261341 hasConceptScore W1719261341C2779530757 @default.
- W1719261341 hasConceptScore W1719261341C2781140086 @default.
- W1719261341 hasConceptScore W1719261341C41282006 @default.
- W1719261341 hasConceptScore W1719261341C58812954 @default.
- W1719261341 hasConceptScore W1719261341C7991579 @default.
- W1719261341 hasLocation W17192613411 @default.
- W1719261341 hasOpenAccess W1719261341 @default.
- W1719261341 hasPrimaryLocation W17192613411 @default.
- W1719261341 hasRelatedWork W1571523443 @default.
- W1719261341 hasRelatedWork W170066375 @default.
- W1719261341 hasRelatedWork W1835818314 @default.
- W1719261341 hasRelatedWork W1996680829 @default.
- W1719261341 hasRelatedWork W2162287444 @default.
- W1719261341 hasRelatedWork W2318691846 @default.
- W1719261341 hasRelatedWork W2419676781 @default.
- W1719261341 hasRelatedWork W2472321229 @default.
- W1719261341 hasRelatedWork W2567639874 @default.
- W1719261341 hasRelatedWork W2734402129 @default.
- W1719261341 hasRelatedWork W2793311949 @default.
- W1719261341 hasRelatedWork W2795192144 @default.
- W1719261341 hasRelatedWork W2898241685 @default.
- W1719261341 hasRelatedWork W2905383370 @default.
- W1719261341 hasRelatedWork W2996167227 @default.
- W1719261341 hasRelatedWork W3009481910 @default.
- W1719261341 hasRelatedWork W3034935951 @default.
- W1719261341 hasRelatedWork W3124401439 @default.
- W1719261341 hasRelatedWork W3124596827 @default.
- W1719261341 hasRelatedWork W3175657865 @default.
- W1719261341 isParatext "false" @default.
- W1719261341 isRetracted "false" @default.
- W1719261341 magId "1719261341" @default.
- W1719261341 workType "article" @default.