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Filtering by: Creator Gomez, Pedro Enrique Keyword audit firm independence Keyword market reaction to restatement Subject Accounting

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1. Uninvolved: Effects of Restatement-Independent Audit Oversight

Description:: Prior studies about restatements generally examine outcomes under assumed auditor responsibility. Surprisingly, however, about 20% of the restatements obtained from Audit Analytics correspond to cases where the current auditor was not engaged during the misstatement period. I refer to these cases as uninvolved. The first chapter examines current literature findings...
Keyword:: misstatement announcements, audit outcomes to restatement, market reaction to restatement, audit firm independence, and audit firm reputation
Subject:: Accounting
Creator:: Gomez, Pedro Enrique
Owner:: Scholarly Digital Publishing
Language:: en
Date Uploaded:: 02/12/2020
Date Created:: 2019-01-01
Resource Type:: Dissertation
Alternate Identifier:: http://dissertations.umi.com/northwestern:14607 and etdadmin_upload_661490