Abstracts » Business

Audit quality and executive officersE affiliations with CPA firms

Article Abstract:

eEmployment affiliationsE occur when auditors are recruited as employees of audit clients and ealma matter affiliationsE occur when companies hire executivesE former CPA firms for audit purposes. The relationship between clean audit opinions and the presence of affiliations is critically analyzed.

Executive changes & profiles, Hong Kong, Personnel administration, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Officials and employees, Appointments, resignations and dismissals, Recruiting, Accounting firms, Accounting services, Accountants, Industry hiring, Certified public accountants

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Do firms mislead investors by overstating earnings before seasoned equity offerings?

Article Abstract:

Research is presented describing the management of seasoned equity offerings and the way such announcements are delivered to the public and potential investors.

Profits, Securities, Corporate profits

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Do companies successfully engage in opinion-shopping? Evidence from the United Kingdom

Article Abstract:

Research is presented describing the study of opinion-shopping by companies in the UK and the move away from audit reporting.

Research, Auditing, Public opinion

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