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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015
This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date:
October 2015
Creator:
Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
System:
The UNT Digital Library
Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures
This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date:
September 2015
Creator:
Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
System:
The UNT Digital Library
General Counsel Prominence and Corporate Tax Policy
This article examines the role of the general counsel (GC) in corporate tax policy.
Date:
August 2015
Creator:
Abernathy, John L.; Kubick, Tom & Masli, Adi
System:
The UNT Digital Library
How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness
This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
Date:
November 2014
Creator:
Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
System:
The UNT Digital Library