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Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process

The Accounting review, 2015-11, Vol.90 (6), p.2515-2536

Pyzoha, Jonathan S.

2015

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Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist

The Accounting review, 2020-11, Vol.95 (6), p.367-394

2020

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Board liability for cyberattacks: The effects of a prior attack and implementing the AICPA’s cybersecurity framework

Journal of accounting and public policy, 2021-09, Vol.40 (5), p.106860, Article 106860

2021

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The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes

Auditing : a journal of practice and theory, 2020-08, Vol.39 (3), p.29-53

2020

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The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments

Journal of business ethics, 2019-08, Vol.158 (2), p.313-332

2019

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The Effects of Specialist Type and Estimate Aggressiveness on Jurors' Judgments of Auditor Negligence

Auditing : a journal of practice and theory, 2019-08, Vol.38 (3), p.47-69

2019

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Evaluating the Impact of the Accounting Doctoral Scholars Program on Academic Accounting in the U.S

Issues in accounting education, 2022-02, Vol.37 (1), p.41-57

2022

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How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance

The Journal of information systems, 2019-09, Vol.33 (3), p.183-200

2019

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Implications of Enhanced Cybersecurity Risk Management Reporting and Independent Assurance

Current issues in auditing, 2023-04, Vol.17 (1), p.P11-P18

2023

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Values of Participants in Behavioral Accounting Research: A Comparison of the M-Turk Population to a Nationally Representative Sample

Behavioral research in accounting, 2019-03, Vol.31 (1), p.97-117

2019

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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms

Current issues in auditing, 2023-09, Vol.17 (2), p.C14-C31

2023

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The Influence of Auditor Quality and Executive Compensation Structure on Financial Reporting Executives' Restatement Decisions in a Clawback Environment

Current issues in auditing, 2019-03, Vol.13 (1), p.P28-P36

2019

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When Does Utilizing Valuation Specialists Reduce Auditors' Litigation Risk?

Current issues in auditing, 2020-03, Vol.14 (1), p.P1-P9

2020

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The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments

Current issues in auditing, 2019-09, Vol.13 (2), p.P12-P20

2019

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Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Current issues in auditing, 2024-05, p.1-7

2024

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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Current issues in auditing, 2024-03, Vol.18 (1), p.C11-C26

2024

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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

Current issues in auditing, 2024-03, Vol.18 (1), p.C27-C37

2024

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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm Reporting

Current issues in auditing, 2024-07, p.1-3

2024

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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm and Engagement Metrics

Current issues in auditing, 2024-07, p.1-17

2024

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The Effects of Experience and Client-Preferred Outcomes on Accountants' Complex Loss Valuation Judgments

Journal of forensic accounting research, 2020-12, Vol.5 (1), p.21-35

2020

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PRACTITIONER SUMMARY When does utilizing valuation specialists reduce auditors' litigation risk?

Current issues in auditing, 2019-11

2019

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Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process

Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist

Board liability for cyberattacks: The effects of a prior attack and implementing the AICPA’s cybersecurity framework

The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes

The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments

The Effects of Specialist Type and Estimate Aggressiveness on Jurors' Judgments of Auditor Negligence

Evaluating the Impact of the Accounting Doctoral Scholars Program on Academic Accounting in the U.S

How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance

Implications of Enhanced Cybersecurity Risk Management Reporting and Independent Assurance

Values of Participants in Behavioral Accounting Research: A Comparison of the M-Turk Population to a Nationally Representative Sample

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms

The Influence of Auditor Quality and Executive Compensation Structure on Financial Reporting Executives' Restatement Decisions in a Clawback Environment

When Does Utilizing Valuation Specialists Reduce Auditors' Litigation Risk?

The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments

Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm Reporting

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm and Engagement Metrics

The Effects of Experience and Client-Preferred Outcomes on Accountants' Complex Loss Valuation Judgments

PRACTITIONER SUMMARY When does utilizing valuation specialists reduce auditors' litigation risk?

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