Determinants of audit committee diligence
The association between audit committee meetings and firm characteristics is studied in 319 S&P SmallCap600 firms. There are more audit committee meetings in larger firms, firms with more outsider block-holdings, and in firms more prome to securities litigation. There are also more meetings when the committee has more members.
Publication Name: Accounting Horizons
Auditor decision-making in different litigation environments: the private securities litigation reform act, audit reports and audit firm size
A study on the impact of change in litigation environment brought in by the rivate Securities Litigation Reform Act of 1995 is presented. Effect of the reform act on auditor decision-making of Big 6 and non-Big 6 audit firms is also examined.
Publication Name: Journal of Accounting and Public Policy
Best practices for accounts payable and receivable efficiencies
The best payment issuance practices from the use of enterprising resource planning systems to acheive working capital benefits in compliance with Sarbanes-Oxley act are examined.
Publication Name: Treasury & Risk Management
- Abstracts: The effect of audit committee shareholding, financial expertise and size of interim financial disclosures. The distribution of earnings relative to targets in the European Union
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