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The Effect of Auditing Standard No. ...
~
Washburn, Mark.
The Effect of Auditing Standard No. 5 on Audit Delay and Audit Fees.
紀錄類型:
書目-語言資料,手稿 : Monograph/item
正題名/作者:
The Effect of Auditing Standard No. 5 on Audit Delay and Audit Fees./
作者:
Washburn, Mark.
面頁冊數:
1 online resource (130 pages)
附註:
Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
標題:
Accounting. -
電子資源:
click for full text (PQDT)
ISBN:
9780355187823
The Effect of Auditing Standard No. 5 on Audit Delay and Audit Fees.
Washburn, Mark.
The Effect of Auditing Standard No. 5 on Audit Delay and Audit Fees.
- 1 online resource (130 pages)
Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
Thesis (D.B.A.)--Nova Southeastern University, 2017.
Includes bibliographical references
Formed under the provisions of the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board (PCAOB) was charged with providing the interpretive guidance for auditors to use in carrying out their responsibilities under Sarbanes-Oxley Section 404. Auditing Standard No. 2 (AS2) provided the initial guidance to auditors beginning in 2004. Early research on audit delay and audit fees under these new requirements revealed significant increases in both. Although audit delay and audit fees decreased in subsequent years, they remained much higher than predicted. As a result of the concerns and complaints of the accounting profession and the public firms affected by AS2, the PCAOB rescinded AS2 and replaced it with Auditing Standard No. 5 (AS5) in 2007. The primary objective of the new guidance focuses the auditors' attention on the most important matters in the audit of internal controls over financial reporting and eliminating procedures that the Board believes are unnecessary to an effective audit of internal control. Intended to streamline the audit process, the goal of the PCAOB was to reduce audit delay and audit fees. Research in the AS5 era has produced mixed results for both. In this study, I extend the early AS5 research to determine if AS5 has had a significant impact on reducing both audit delay and audit fees. Using multiple regression analysis, I examine audit delay and audit fees from 2007 through 2013 to determine their long-term trend. Data sources include Audit Analytics, Compustat, and CRSP. Based on the literature review, I expect to find a decrease to both audit delay and audit fees over the long-term.
Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018
Mode of access: World Wide Web
ISBN: 9780355187823Subjects--Topical Terms:
561166
Accounting.
Index Terms--Genre/Form:
554714
Electronic books.
The Effect of Auditing Standard No. 5 on Audit Delay and Audit Fees.
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The Effect of Auditing Standard No. 5 on Audit Delay and Audit Fees.
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Source: Dissertation Abstracts International, Volume: 79-01(E), Section: A.
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Formed under the provisions of the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board (PCAOB) was charged with providing the interpretive guidance for auditors to use in carrying out their responsibilities under Sarbanes-Oxley Section 404. Auditing Standard No. 2 (AS2) provided the initial guidance to auditors beginning in 2004. Early research on audit delay and audit fees under these new requirements revealed significant increases in both. Although audit delay and audit fees decreased in subsequent years, they remained much higher than predicted. As a result of the concerns and complaints of the accounting profession and the public firms affected by AS2, the PCAOB rescinded AS2 and replaced it with Auditing Standard No. 5 (AS5) in 2007. The primary objective of the new guidance focuses the auditors' attention on the most important matters in the audit of internal controls over financial reporting and eliminating procedures that the Board believes are unnecessary to an effective audit of internal control. Intended to streamline the audit process, the goal of the PCAOB was to reduce audit delay and audit fees. Research in the AS5 era has produced mixed results for both. In this study, I extend the early AS5 research to determine if AS5 has had a significant impact on reducing both audit delay and audit fees. Using multiple regression analysis, I examine audit delay and audit fees from 2007 through 2013 to determine their long-term trend. Data sources include Audit Analytics, Compustat, and CRSP. Based on the literature review, I expect to find a decrease to both audit delay and audit fees over the long-term.
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click for full text (PQDT)
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