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John Sennetti,Barri Litt
Pág. 54 - 67
In his 2013 presidential scholar address to the American Accounting Association, Michael Jensen, an early author of agency theory, makes an appeal for a new language and new paradigm to introduce his proposed theory of integrity in accounting. In the 197...
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S. Joseph Durden,John Sennetti
Pág. 79 - 89
Because of asymmetric payoffs to the auditor, bankrupt local governmental units are unlikely to receive going concern audit opinions (GCOs). To increase this likelihood¸ we propose a framework to increase the evidence to support this opinion. We then app...
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Paula Cardwell,John Sennetti,Linda Poulson
Pág. 179 - 193
We investigate whether the appearance of audit committee independence, e.g., outside membership as defined by the Sarbanes-Oxley Act of 2002 (SOA), is necessarily related to effective independence, e.g., the audit committee?s support of an auditor?s goin...
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