Highlights of Audit Research  

Oleh:

Bolt-Lee, Cynthia E. ; Showalter, D. Scott

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 214 no. 1 (Jul. 2012), page 32-35.
Topik: Auditors; Client Relationships; Research; Bankruptcy; Audit Evidence

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Auditors have become the focus of several recent academic studies. The academy has centered its lens on auditors who examine financially distressed companies and on auditor-client negotiations. New research also examines executive overconfidence as a cause of earnings mismanagement. This article summarizes the findings and observations from recently published research in prominent accounting and finance journals. Users of financial statements consider going-concern opinions a forewarning of potential bankruptcy. Yet, according to several studies, fewer than 50% of companies receive this warning prior to filing for bankruptcy. The article, "Auditor Differentiation, Mitigating Management Actions, and Audit-Reporting Accuracy for Distressed Firms," provides insightful observations related to auditors' industry expertise and their approach when evaluating audit evidence. "The Relative Effectiveness of Persuasion Tactics in Auditor-Client Negotiations," an article by Stephen Perreault and Thomas Kida, published in the November 2011 edition of Accounting, Organizations and Society, centered on the effectiveness of different types of persuasive communication.

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