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The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting
Owens-Jackson, Lisa A.; Robinson, Diana; Shelton, … - In: American Journal of Business 24 (2009) 1, pp. 57-66
In an effort to restore investor confidence in the wake of recent financial reporting scandals, the Sarbanes-Oxley Act of 2002 mandates that audit committees be fully independent and have at least one financial expert. The SEC adopted rules implementing these Sarbanes-Oxley provisions. This...
Persistent link: https://www.econbiz.de/10010814802
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An Investigation of Auditor and Client Tenure
Sinason, David H.; Jones, Jefferson P.; Shelton, Sandra … - In: American Journal of Business 16 (2001) 2, pp. 31-40
The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...
Persistent link: https://www.econbiz.de/10010610909
Cover Image
An Investigation of Auditor and Client Tenure
Sinason, David H.; Jones, Jefferson P.; Shelton, Sandra … - In: American Journal of Business 16 (2001) 2, pp. 31-40
The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...
Persistent link: https://www.econbiz.de/10005546518