Výsledky vyhľadávania - "PUBLIC Company Accounting Oversight Board"

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access.

Autori: Hsu, Hsiao‐Tang Huang, Huichi Li, Yutao

Zdroj: Abacus. Oct2025, p1. 42p.

Predmety: *CASH position of corporations, *CASH management, *INVESTOR protection, *INTERNATIONAL business enterprises, *AUDITING standards, *GOVERNMENT regulation, *STOCKHOLDER wealth

Geografický termín: UNITED States

Korporácia: PUBLIC Company Accounting Oversight Board

NOCLAR Has Only Been Put on Hold.

Autori: Bass, Stuart Burke, Jacqueline A. Polimeni, Ralph S.

Zdroj: CPA Journal. Jul/Aug2025, Vol. 95 Issue 7/8, p12-16. 5p. 1 Diagram.

Predmety: *NONCOMPLIANCE, *ACCOUNTANTS, *ACCOUNTING education, *AUDITING fees, *GOVERNMENT regulation, *AUDITORS, *ACCOUNTING standards

Korporácia: PUBLIC Company Accounting Oversight Board

Do Investors Perceive Improvements in Fair Value Accounting for Investment Assets After PCAOB Inspections?

Autori: Dee, Carol Callaway Gunny, Katherine Strawser, William R.

Zdroj: Journal of Corporate Accounting & Finance (Wiley). Jul2025, Vol. 36 Issue 3, p49-69. 21p.

Predmety: *FAIR value accounting, *ASSETS (Accounting), *INTERNATIONAL Financial Reporting Standards, *DATA integrity, *AUDITING, *FINANCIAL statements, *MARKET sentiment

Korporácia: PUBLIC Company Accounting Oversight Board

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

Autori: Chu, Ling Fogel-Yaari, Hila Zhang, Ping

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

Predmety: *AUDITING, *AUDITORS, *PUBLIC companies, THEORY-practice relationship

Korporácia: PUBLIC Company Accounting Oversight Board

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

Autori: Ye, Minlei Simunic, Dan A.

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

Predmety: *AUDITORS, *PUBLIC companies, JUSTICE administration

Korporácia: PUBLIC Company Accounting Oversight Board

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

Autori: Everard, Andrea St. Pierre, Kent

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

Predmety: *ACCOUNTING firms, *ACCOUNTING standards, *AUDITING standards, *FRAUD, *AUDITORS, *VALUATION

Korporácia: PUBLIC Company Accounting Oversight Board

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

Autori: Huang, Hsin-Yi Lohwasser, Eric Yu, Zhiyuan a ďalší

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

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

Korporácia: PUBLIC Company Accounting Oversight Board

A Conversation with PCAOB Chair Erica Williams.

Zdroj: CPA Journal. May/Jun2025, Vol. 95 Issue 5/6, p13-17. 5p.

Predmety: *AUDITING, *ARTIFICIAL intelligence, *INVESTOR protection, *FINANCIAL statements, *ACCOUNTANTS' associations, FREE Enterprise Fund v. Public Company Accounting Oversight Board

Korporácia: PUBLIC Company Accounting Oversight Board

PCAOB Survives (For Now), But Changes Begin.

Autori: White, Thomas W.

Zdroj: Business Law Today. Jul2025, p53-55. 3p.

Predmety: *FEDERAL legislation, *ORGANIZATIONAL change, *GOVERNMENT agencies, FREE Enterprise Fund v. Public Company Accounting Oversight Board, BUDGET management

Korporácia: PUBLIC Company Accounting Oversight Board , UNITED States. Securities & Exchange Commission , UNITED States. Congress. Senate

PCAOB Postpones Effective Date of New Quality Control Standard.

Autori: White, Thomas W.

Zdroj: Business Law Today. Aug2025, p29-31. 3p.

Predmety: *GOVERNMENT agencies, QUALITY control standards, FREE Enterprise Fund v. Public Company Accounting Oversight Board

Korporácia: PUBLIC Company Accounting Oversight Board

'التحول الرقمي للمراجعة الخارجية وتأثيره على حوكمة مؤسسات المحاسبة القانونية والجهاز المركزي للمحاسبات' بحث مستخلص من رسالة ماجستير.

Autori: أمين السيد احمد &#1604 على طه على طه

Zdroj: Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ. Apr2025, Vol. 35 Issue 1, p345-387. 43p.

Predmety: *DIGITAL transformation, *AUDITING procedures, *AUDITING standards, *ACCOUNTING firms, *JOB performance, *AUDITING, *AUDITORS

Korporácia: PUBLIC Company Accounting Oversight Board

Auditing Standards and Boards' Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB's Proposed Amendment to Auditing Standard No. 12.

Autori: Balsam, Steven Mayberry, Michael A. Park, Hyun Jong

Zdroj: Auditing: A Journal of Practice & Theory. May2025, Vol. 44 Issue 2, p1-26. 26p.

Predmety: *AUDITING standards, *AUDIT committees, *FINANCIAL statements, *AUDITORS, STATISTICAL significance

Korporácia: PUBLIC Company Accounting Oversight Board

Auditing standards and audit effort: evidence from related party transactions.

Autori: El-Helaly, Moataz Al-Dah, Bilal

Zdroj: Managerial Auditing Journal. 2025, Vol. 40 Issue 4, p451-477. 27p.

Predmety: *AUDITING standards, *AUDITING procedures, *AUDIT trails, *AUDITING fees, *RELATED party transactions

Korporácia: PUBLIC Company Accounting Oversight Board

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

Autori: Johnson, Elizabeth S. Reichelt, Kenneth J. Soileau, Jared S.

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

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

Korporácia: PUBLIC Company Accounting Oversight Board

Do investors differentiate between types of component auditors? Evidence from auditor ratification voting.

Autori: Chintha, Bullipe R. Mahapatro, Sriniwas

Zdroj: Journal of Business Finance & Accounting. Feb2025, Vol. 52 Issue 1, p511-540. 30p.

Predmety: *STOCKHOLDERS' voting, *GOVERNMENT accounting, *INVESTORS, *AUDITORS, *PUBLIC companies, *AUDITING

Korporácia: PUBLIC Company Accounting Oversight Board

Do PCAOB Inspections Change the Effect of Litigation Risk on Audit Quality?

Autori: Chen, Po-Chang Moul, Charles Reffett, Andrew

Zdroj: International Journal of Accounting (World Scientific). Mar2025, Vol. 60 Issue 1, p1-40. 40p.

Predmety: *AUDITORS, *AUDIT risk, *AUDITING procedures, *AUDITING, *MULTIVARIATE analysis, UNITED States. Sarbanes-Oxley Act of 2002

Korporácia: PUBLIC Company Accounting Oversight Board

Critical Audit Matters: Recurring, Nonrecurring, and Intermittent.

Autori: Beyer, Brooke D. Guragai, Binod Rapley, Eric T.

Zdroj: Accounting Horizons. Mar2025, Vol. 39 Issue 1, p27-44. 18p.

Predmety: *AUDITING standards, *FINANCIAL statements, *AUDITORS, *PUBLIC companies, CLASSIFICATION

Korporácia: PUBLIC Company Accounting Oversight Board

Predicting Audit Quality: Systemic Issues and Predictive Modeling of PCAOB Inspections on European audit firms between 2013-2023.

Autori: Hegedűs, Mihály Tóth, Rita

Zdroj: Public Finance Quarterly (0031-496X). 2025, Vol. 71 Issue 1, p67-86. 20p.

Predmety: *REVENUE accounting, *INTERNAL auditing, *FINANCIAL statements, *ACCOUNTS receivable, MULTIPLE regression analysis

Korporácia: PUBLIC Company Accounting Oversight Board

Auditor Perceptions, Reactions, and Responses to PCAOB Inspection Feedback.

Autori: Tegeler, Amy C. Brown, Veena L. Downey, Denise Hanes

Zdroj: Accounting Review. Jan2025, Vol. 100 Issue 1, p437-464. 28p.

Predmety: *BUSINESS enterprises, *AUDITING, *AUDITORS, PERCEPTION (Philosophy), PSYCHOLOGICAL feedback

Korporácia: PUBLIC Company Accounting Oversight Board

The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality.

Autori: Abbott, Lawrence J. Boland, Colleen M. McCarthy, Sean M. a ďalší

Zdroj: Accounting Review. Jan2025, Vol. 100 Issue 1, p1-27. 27p.

Predmety: *AUDITING of corporations, *BUSINESS revenue, *PUBLIC companies, *FINANCIAL statements, QUALITY

Korporácia: PUBLIC Company Accounting Oversight Board