Search Results - "DAUGHERTY, BRIAN"

The process of identifying and reporting CAMs: early evidence by Daugherty, Brian E., Dickins, Denise, Pitman, Marshall K., Tervo, Wayne A.

“…Auditors of US issuers classified as large accelerated filers with yearends on or after June 30, 2019 are required to consider inclusion of critical audit…”
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Auditor changes and audit satisfaction: Client perceptions in the Sarbanes-Oxley era of legislative restrictions and involuntary auditor change by Daugherty, Brian E., Tervo, Wayne A.

“…This study investigates responding executives’ reported levels of satisfaction with their current, and where applicable, predecessor independent auditor. This…”
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Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence by ABBOTT, LAWRENCE J., DAUGHERTY, BRIAN, PARKER, SUSAN, PETERS, GARY F.

“…In light of the growing importance of internal audit functions (IAF) and the limited archival evidence on internal audit quality, we examine an interactive…”
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Advances in Polarization Engineering by Daugherty, Brian

“…Polarization plays an important role in many optical systems and device. This includes devices designed to advantageously use polarization, like liquid crystal…”
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Dominant personality types in public accounting: selection bias or indoctrinated? by Burton, Hughlene, Daugherty, Brian, Dickins, Denise, Schisler, Dan

“…Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing…”
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For better or worse: A study of auditors' practices under Auditing Standard No. 7 by Dickins, Denise, Fay, Rebecca, Daugherty, Brian

“…The PCAOB's Auditing Standard No. 7 (AS No. 7) revised guidance for Engagement Quality Reviews (EQRs). To better understand the impact of resulting changes in…”
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Should those charged with corporate governance care about auditor offshoring? by Dickins, Denise, Daugherty, Brian

“…In light of reported increases in the offshoring of audit procedures, we propose that understanding the potential risks and rewards of auditor offshoring is…”
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Implications of New Regulatory Oversight of Auditors of Broker-Dealers by Brown, Veena, Dickins, Denise, Daugherty, Brian

“…This article discusses recent regulatory changes as they relate to one financial services industry participant, auditors of broker-dealers (BDs). Presented are…”
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Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses by Daugherty, Brian, Dickins, Denise, Tervo, Wayne A.

“…In 2004, the Public Company Accounting Oversight Board (PCAOB) began inspecting registered accounting firms performing audits of US publicly‐traded companies…”
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Improved Detection of Gold Nanoparticle Labels for Paper-Based Analytics by Daugherty, Brian Taylor

“…Point-of-care diagnostic devices are well-suited, and typically designed, for remote and/or resource-limited environments. The obvious application is for…”
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The value of 'cooling off': do stakeholders worry when firms hire members of the independent audit team? by Daugherty, Brian, Dickins, Denise

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Multiprotocol label switching and IP. Part I. MPLS VPNs over IP tunnels by Daugherty, B., Metz, C.

“…Multiprotocol label switching (MPLS) is a tunneling technology used in many service provider networks. The most popular MPLS-enabled application in use today…”
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Ocular vergence response over anaglyphic stereoscopic videos by Daugherty, Brian C

“…The effect of anaglyphic stereographic stimuli on ocular vergence response is examined. An experiment is performed comparing ocular vergence response induced…”
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The terminology of going concern standards: how subtle differences in wording can have a big impact by Daugherty, Brian, Dee, Carol Callaway, Dickins, Denise, Higgs, Julia

“…Applicable to auditors as well, it proscribes, "The auditor has a responsibility to evaluate whether there is substantial doubt about the entity's ability to…”
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An experimental analysis of potential unintended consequences of Sarbanes-Oxley on auditors' professional judgments and the expectation gap by Daugherty, Brian Eugene

“…Two experiments were conducted to explore potential unintended consequences of the Sarbanes-Oxley Act on (i) auditors' professional judgments and (ii) the…”
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Not all pcaob inspections are created equal by Boland, Colleen M, Daugherty, Brian, Dickins, Denise, Johnson-Snyder, Anna J

“…[...]audits selected for inspection are more likely to be those of issuers with larger market capitalizations, in riskier or more complex industries, or that…”
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An experimental analysis of potential unintended consequences of Sarbanes-Oxley on auditors' professional judgments and the expectation gap by Daugherty, Brian Eugene

“…Two experiments were conducted to explore potential unintended consequences of the Sarbanes-Oxley Act on (i) auditors' professional judgments and (ii) the…”
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Ocular vergence response over anaglyphic stereoscopic videos by Daugherty, Brian C

“…The effect of anaglyphic stereographic stimuli on ocular vergence response is examined. An experiment is performed comparing ocular vergence response induced…”
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Offshoring the independent audit function: considerations, implications, and research opportunities by Daugherty, Brian, Dickins, Denise

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Offshoring the Independent Audit Function by Daugherty, Brian, Dickins, Denise

“…The offshoring of business processes has become increasingly popular. Fueled by advancements in technology, the benefits of offshoring are primarily…”
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