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DOES QUALITY OF AUDIT COMMITTEE ENHANCE AUDIT QUALITY?

• Authors : An, Yohan¹

Subjects: *AUDIT committees; *ACCOUNTING firms; *FINANCIAL crisesSOUTH Korea

• Source: International Journal of Professional Business Review (JPBReview). 2023, Vol. 8 Issue 2, p1-16. 16p.

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The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector.

• Authors : Wang, Junhui¹ (AUTHOR); Sun, Jerry² (AUTHOR)

Subjects: *AUDIT committees; *ENVIRONMENTAL responsibility; *ENERGY industries

• Source: International Journal of Disclosure & Governance. Mar2022, Vol. 19 Issue 1, p113-128. 16p.

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INFLUENCE OF AUDIT TENURE AND SIZE OF PUBLIC ACCOUNTING FIRM ON BEHAVIOR OF INTEGRITY FINANCIAL STATEMENTS INTEGRITY WITH THE COMMITTEE AUDIT AS MODERATING VARIABLE IN SUB COMPANIES COMPUTER SERVICES AND ELECTRONIC DEVICES SECTOR.

• Authors : Raza, Hendra; Indriani, Putri; Ilham, Rico Nur

Subjects: ACCOUNTING firms; FINANCIAL statements; AUDIT committees

• Source: International Journal of Professional Business Review (JPBReview); 2023, Vol. 8 Issue 7, p1-25, 25p

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An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees.

• Authors : ABBOTT, LAWRENCE J.¹; PARKER, SUSAN²; PETERS, GARY F.³

Subjects: *AUDIT committees; *AUDITOR-client relationships; *CORPORATE directorsUNITED States

• Source: Contemporary Accounting Research. Summer2003, Vol. 20 Issue 2, p215-234. 20p. 3 Charts.

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TÜRKİYE'DEKİ KAMU KURUMLARINDA KURULABİLECEK DENETİM KOMİTELERİNİN KAMU İÇ DENETİM ELEMANLARININ BAKIŞ AÇISIYLA DEĞERLENDİRİLMESİ.

• Authors : Gerekan, Bilal; Pehlivan, Abdülkadir

• Source: World of Accounting Science. 2009, Vol. 11 Issue 1, p123-148. 26p. 10 Charts.

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Do PCAOB Audit Inspections and ICFR Assessments Protect the Public Interest?

• Authors : Mintz, Steven M.; Miller, William F.¹

Subjects: *AUDITORS; *AUDITING standards; *AUDIT committees

• Source: CPA Journal. Mar/Apr2023, Vol. 93 Issue 3/4, p32-38. 7p. 1 Color Photograph, 5 Charts.

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The Effect of the PCAOB's Restrictions on Auditor-Provided Tax Services on Audit Quality, Earnings Quality, and Tax Avoidance.

• Authors : Ran Ling¹

Subjects: *ACCOUNTING firms; *AUDIT committees; *TAX return preparation industryUNITED States. Securities & Exchange Commission

• Source: Journal of Accounting & Finance (2158-3625). 2023, Vol. 23 Issue 1, p83-103. 21p.

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PCAOB Reports on Audit Committee Conversations.

• Authors : White, Thomas W.

Subjects: *AUDIT committees; *AUDITORS; *ACCOUNTING firms

• Source: Business Law Today. Feb2021, p1-2. 2p.

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FAILURE TO AUDIT.

• Authors : BANHAM, RUSS

Subjects: *AUDIT committees; *ACCOUNTING firms; *BUSINESS failuresCARILLION PLC

• Source: CFO. Oct2018, Vol. 34 Issue 5, p34-38. 5p.

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Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice.

• Authors : Bedard, Jean C.¹; Johnstone, Karla M.²; Smith, Edward F.

Subjects: *ACCOUNTING firms; *AUDIT committees; *AUDITINGUNITED States

• Source: Current Issues in Auditing. 2010, Vol. 4 Issue 1, pC12-C19. 8p.

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The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management.

• Authors : Bédard, Jean¹; Chtourou, Sonda Marrakchi²; Courteau, Lucie³

Subjects: *AUDITING of corporations; *AUDIT committees; *ACCOUNTING firms

• Source: Auditing: A Journal of Practice & Theory. Sep2004, Vol. 23 Issue 2, p13-35. 23p. 7 Charts, 1 Graph.

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It's the audit committee, stupid.

• Authors : Friedland, John

Subjects: *AUDIT committees; *COMMITTEES; *AUDITING of corporations

• Source: International Journal of Disclosure & Governance. 2005, Vol. 2 Issue 1, p4-7. 4p.

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PCAOB's Proposed Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees.

Subjects: ACCOUNTING firms; TAX Executives Institute Inc.; PUBLIC Company Accounting Oversight BoardUNITED States

• Source: Tax Executive. Mar/Apr2005, Vol. 57 Issue 2, p185-189. 5p.

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Emerging technology and auditing practice: analysis for future directions.

• Authors : Thottoli, Mohammed Muneerali¹ ; Ahmed, Essia Ries¹; Thomas, K. V.²

Subjects: *TECHNOLOGICAL innovations; *AUDITING; *AUDIT committees

• Source: European Journal of Management Studies. 2022, Vol. 27 Issue 1, p99-119. 21p.

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State of the Profession: Analyzing the Results of the 2021 Practice Management Survey.

• Authors : Anders, Susan B. (AUTHOR); Fischer, Carol M. (AUTHOR)

Subjects: *ACCOUNTING firms; *AUDIT committees; *RETIREMENT income

• Source: CPA Journal. Dec2021, Vol. 91 Issue 12, p20-25. 6p. 1 Color Photograph, 7 Charts, 1 Graph.

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News Digest.

Subjects: ACCOUNTING; AUDITING of corporations; AUDIT committees

• Source: Journal of Accountancy. Jan2013, Vol. 215 Issue 1, p13-16. 4p. 1 Graph.

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Chairman's Firing Is Latest Jolt at Troubled Financial Watchdog.

• Authors : Schmidt, Robert (AUTHOR); Bain, Benjamin (AUTHOR)

Subjects: REPUBLICANS; ACCOUNTANTS; AUDIT committees

• Source: Bloomberg.com. 6/5/2021, pN.PAG-N.PAG. 1p.

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Do audit committees favor the large CPA firms?

• Authors : Kunitake, Walter

Subjects: *AUDIT committees; *ACCOUNTING firms

• Source: Journal of Accountancy. Aug1981, Vol. 152 Issue 2, p43-45. 3p. 1 Chart.

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Auditing independence.

• Authors : Iyengar, Raghavan¹; Zampelli, Ernest²

Subjects: *AUDIT committees; *ACCOUNTING firms; *AUDITORSUNITED States

• Source: Financial Management. Jun2007, p34-37. 4p.

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How Small Audit Firm Membership in Associations, Networks, and Alliances Can Impact Audit Quality and Audit Fees.

• Authors : Bills, Kenneth L.; Cunningham, Lauren M.

Subjects: AUDITING fees; MEMBERSHIP in associations, institutions, etc.; ACCOUNTING firmsPUBLIC Company Accounting Oversight Board

• Source: Current Issues in Auditing; 2015, Vol. 9 Issue 2, pP29-P35, 7p

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A Circle of Influence: Are All the Stakeholders Included?

• Authors : Maury, Mary D.

• Source: Journal of Business Ethics, 2000 Jan 01. 23(1), 117-121.

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FOUR TOOLS (UNDER THE UMBRELLA OF CONTINUOUS IMPROVEMENT) TO HELP AUDITORS PREVENT/DETECT FRAUDS.

• Authors : Saksena, P. N.

Subjects: AUDITORS; GOVERNMENT accounting; AUDITING standardsUNITED States

• Source: Allied Academies International Conference: Proceedings of the Academy of Accounting & Financial Studies (AAFS); Oct2008, Vol. 13 Issue 2, p27-30, 4p, 1 Diagram

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Papua New Guinea Report on the Observance of Standards and Codes ; Accounting and Auditing

• Authors : World Bank Group

Subjects: ACCOUNT; ACCOUNTABILITY; ACCOUNTANCY

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Congress shouldn t block new rules for financial advisers.

• Authors : JR, Arthur Levitt (AUTHOR)

Subjects: *ACCOUNTING firms; *AUDIT committees; *LABOR bureaus

• Source: Bloomberg.com. 12/7/2015, pN.PAG-N.PAG. 1p.

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Corporate Audit Committees.

Subjects: *AUDIT committees; *COMMITTEES; *AUDITING of corporations

• Source: Journal of Accountancy. Jan1971, Vol. 131 Issue 1, p35-36. 2p.

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Voluntary Disclosure of Auditor-Provided Tax Service Fees.

• Authors : Bedard, Jean C.; Falsetta, Diana; Krishnamoorthy, Ganesh

Subjects: DISCLOSURE; PROFESSIONAL fees; AUDITOR-client relationshipsUNITED StatesUNITED States. Securities & Exchange Commission; UNITED States. Internal Revenue Service

• Source: Journal of the American Taxation Association; Spring2010, Vol. 32 Issue 1, p59-77, 19p, 2 Charts

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Academic Research on Communications Among External Auditors, the Audit Committee, and the Board: Implications and Recommendations for Practice.

• Authors : Cohen, Jeffrey; Gaynor, Lisa Milici; Krishnamoorthy, Ganesh

Subjects: EDUCATION research; AUDITORS; AUDIT committees

• Source: Current Issues in Auditing; 2008, Vol. 2 Issue 1, pA1-A8, 8p

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Perceptions of auditor independence in Barbados.

• Authors : Philmore Alvin Alleyne; Dwayne Devonish; Peter Alleyne

Subjects: AUDITORS; QUESTIONNAIRES; ACCOUNTING firmsBARBADOS

• Source: Managerial Auditing Journal; 2006, Vol. 21 Issue 6, p621-635, 15p

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Discipline with Common Agency: The Case of Audit and Nonaudit Services.

• Authors : Kornish, Laura J.; Levine, Carolyn B.

Subjects: AUDITING; STOCKHOLDERS; ACCOUNTING firms

• Source: Accounting Review; Jan2004, Vol. 79 Issue 1, p173-200, 28p

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South Africa Report on the Observance of Standards and Codes ; Accounting and Auditing

• Authors : World Bank

Subjects: ACCOUNT; ACCOUNTABILITY; ACCOUNTANCY

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Burkina Faso Accounting and Auditing

• Authors : World Bank

Subjects: ACCESS TO FINANCING; ACCESS TO LOANS; ACCOUNT

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Audit Committees Get Enough Info?

• Authors : Whitehouse, Tammy

Subjects: *AUDIT committees; *BUSINESS communication; *AUDITORSPUBLIC Company Accounting Oversight Board

• Source: Compliance Week. Apr2013, Vol. 10 Issue 111, p8-8. 2/3p. 1 Graph.

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Audit Committee Composition and Interaction with Internal Auditing: Canadian Evidence.

• Authors : Scarbrough, D. Paul; Rama, Dasaratha V.; Raghunandan, K.

Subjects: INTERNAL auditing; AUDITING; AUDIT committees

• Source: Accounting Horizons; Mar1998, Vol. 12 Issue 1, p51-62, 12p, 3 Charts

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Moldova Report on the Observance of Standards and Codes ; Accounting and Auditing

• Authors : World Bank Group

Subjects: ACCOUNT; ACCOUNTABILITY; ACCOUNTANTS

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Audit Committee Guidance Developed.

• Authors : Whitley, J.

Subjects: *AUDIT committees; *CORPORATE governance; *AUDITING of corporations

• Source: Internal Auditor. Feb2004, Vol. 61 Issue 1, p23-23. 1/2p. 1 Color Photograph.

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Toolkit Produced for Audit Committees of Government Entities.

Subjects: *AUDITING standards; *AUDIT committees; *AUDITING of corporationsAMERICAN Institute of Certified Public Accountants

• Source: CPA Letter. Sep2005, Vol. 85 Issue 9, p4-4. 1/4p.

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Audit discussions could be made public.

• Authors : Sukhraj, Penny

Subjects: *AUDIT committees; *AUDITORS; *ACCOUNTING firmsUNITED KingdomGRANT Thornton LLP...

• Source: Accountancy Age. 9/23/2008, p2-2. 1/4p.

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Big Four must prepare to lose market share.

• Authors : Sukhraj, Penny

Subjects: *MARKET share; *AUDIT committees; *AUDITING of corporationsUNITED Kingdom

• Source: Accountancy Age. 7/12/2007, p3-3. 1/3p.

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CPAs Grab Seats on Audit Committees.

Subjects: *ACCOUNTING firms; *AUDIT committees; *ACCOUNTANTS

• Source: Journal of Accountancy. Nov2007, Vol. 204 Issue 5, p14-14. 1/4p. 1 Color Photograph.

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Committee reports.

Subjects: *ACCOUNTING firms; *AUDIT committees; *AUTOMATIONPENNSYLVANIA; UNITED States

• Source: Pennsylvania CPA Journal. Summer99, Vol. 70 Issue 2, p41. 1/2p.

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SEC Proposes Amendments to Auditor Independence Rules.

• Authors : White, Thomas W.

Subjects: AUDITORS; ACCOUNTING firms; AUDIT committeesUNITED States. Securities & Exchange Commission

• Source: Business Law Today; Jan2020, p2-3, 2p

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Compliance, risk management and internal controls.

• Authors : Bostrom, Robert

Subjects: CORPORATE directors; CORPORATE governance; CORPORATION lawBOSTROM, Robert E.

• Source: International Financial Law Review; 2004 Guide to Corporate Governance, p91-95, 5p

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GAO SURVEY FINDS NEED TO STRENGTHEN BANK AUDIT COMMITTEES.

• Authors : Baliga, Wayne J.¹

Subjects: *AUDIT committees; *AUDITING; *ACCOUNTING firmsUNITED StatesUNITED States. General Accounting Office

• Source: Journal of Accountancy. Dec1991, Vol. 172 Issue 6, p21-21. 1/4p.

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PCAOB Staff Outlines Plans for 2021 Auditor Inspections.

• Authors : White, Thomas W.

Subjects: AUDITING; AUDITING standards; AUDITORS

• Source: Business Law Today; Apr2021, p31-31, 1p

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Earnings Management, Independence, and Harmonization.

• Authors : Rouse, Robert W.

Subjects: ACCOUNTING; ACCOUNTING firms; ACTIONS & defenses (Administrative law)UNITED StatesUNITED States. Securities & Exchange Commission

• Source: Journal of Corporate Accounting & Finance (Wiley); Jul/Aug2000, Vol. 11 Issue 5, p93-95, 3p

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CONSISTENCY IN AUDITING AND APB OPINION NO. 20.

• Authors : Frishkoff, Paul

Subjects: AUDITING; ACCOUNTING; ACCOUNTING standards

• Source: Journal of Accountancy; Aug1972, Vol. 134 Issue 2, p64-70, 7p, 1 Black and White Photograph

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Too Few Accountants On Audit Committees.

Subjects: ACCOUNTANTS; SURVEYS; AUDIT committeesUNITED States

• Source: Business Finance. Feb2007, Vol. 13 Issue 2, p14-14. 1/3p.

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NEWS DIGEST: AUDIT.

Subjects: AUDITING of corporations; ACCOUNTING firms; AUDIT committeesUNITED States

• Source: Journal of Accountancy. Jul2003, Vol. 196 Issue 1, p17-17. 1/5p.

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POB ISSUES SPECIAL REPORT ON LIABILITY AND FINANCIAL REPORTING REFORM.

Subjects: ACCOUNTING; ACCOUNTING laws; ACCOUNTANTSUNITED States

• Source: Journal of Accountancy. May93, Vol. 175 Issue 5, p19-19. 1/4p.

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AUDITORS' NEW DRILL.

• Authors : Roman, Monica

Subjects: ACCOUNTING standards; ACCOUNTING firms; AUDITOR-client relationships

• Source: BusinessWeek; 10/20/2003, Issue 3854, p56-56, 1p

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