Recently, the SEC has called for research regarding the relationship between audit tenure
and audit failures. In this study, we address this issue by examining prior audit reports for a …

… The views expressed herein are those of Marshall A. Geiger and do not necessarily reflect
the views of the Commission or of the authors' colleagues upon the staff of the Commission. …

The recent spate of fraudulent financial reporting in the US has drawn attention to the fact that
the Chief Financial Officer (CFO) has a substantial amount of control over a firm's reported …

Prior research suggests that the Big 4 audit firms are of higher quality than are non‐Big 4 firms.
However, existing tests for an association between audit firm size and reporting accuracy …

The SEC and legislators have expressed concerns that independence may be negatively
impacted if auditors perform significant nonaudit services for their audit clients, and that …

Investors and financial statement users long have agreed on the usefulness of the audit in
financial reporting. Over time, however, auditors have been expected to provide assurance in …

The intense legislative and media scrutiny after a series of high‐profile corporate failures,
coupled with the paradigm shift in the regulation of the auditing profession brought forth by the …

Little empirical evidence exists regarding students’ perceptions of the first course in accounting
and the effect of these perceptions on deciding whether or not to major in accounting. …

In this study we examine the association between audit service fees and non-audit service (NAS)
fees and the auditor’s final decision regarding the type of opinion to render to a …

The accounting profession has come under increased scrutiny over recent years about the
growing number of non‐audit fees received from audit clients and the possible negative …