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Consequences of Financial Reporting Failure for Outside Directors:Evidence from Accounting Restatements and Audit Committee Members
Corporate Governance Restatement Audit Committee Board of Directors Reputation Labor Market Directors
2015/5/14
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience account...
Detecting Discrimination in Audit and Correspondence Studies
Detecting Discrimination Audit Correspondence Studies
2016/3/9
Audit studies testing for discrimination have been criticized because applicants from different groups may not appear identical to employers. Correspondence studies address this criticism by using fic...
Loan Officers's Reactions to Audit Rotation
Audit Audit Rotation Auditor Independence Audit Quality
2009/12/1
This study explores bank loan officers's perception of audit firm rotation using a
between-subjects case scenario. We address general issues of rotation and specific
aspects of rotation, including...
A spiritual audit of a retail branch in a South African Bank
spiritual spiritual at work spiritual audit spiritual fulfilment spiritual workplace
2009/5/8
The purpose of this study was to investigate whether or not employees in a branch of one of the leading South African Banks are spiritually fulfilled at work, whilst living the values of the bank. The...