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- Publications
- Influence
The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits
- H. Ashbaugh-Skaife, D. Collins, W. Kinney
- Business
- 1 September 2007
This paper uses firms' disclosures of internal control problems prior to audits mandated by Section 404 of the Sarbanes-Oxley Act (SOX) to investigate the economic factors that expose firms to… Expand
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
- H. Ashbaugh-Skaife, D. Collins, W. Kinney, R. Lafond
- Business
- 2008
This paper investigates the effect of internal control deficiencies and their remediation on accrual quality. We first document that firms reporting internal control deficiencies have lower quality… Expand
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
- H. Ashbaugh-Skaife, D. Collins, W. Kinney, R. Lafond
- Business
- 1 March 2009
ABSTRACT The Sarbanes-Oxley Act (SOX) mandates management evaluation and independent audits of internal control effectiveness. The mandate is costly to firms but may yield benefits through lower… Expand
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?
- W. Kinney, Zoe-Vonna Palmrose, S. Scholz
- Business
- 1 June 2004
Do fees for non‐audit services compromise auditor's independence and result in reduced quality of financial reporting? The Sarbanes‐Oxley Act of 2002 presumes that some fees do and bans these… Expand
Characteristics of firms correcting previously reported quarterly earnings
- W. Kinney, Linda S. McDaniel
- Economics
- 1 February 1989
Abstract This paper analyzes economic characteristics of firms that correct previously reported quarterly earnings. The basic findings are that, relative to their industry, the sample (correcting)… Expand
Earnings Surprise “Materiality” as Measured by Stock Returns
- W. Kinney, D. Burgstahler, R. D. Martin
- Economics
- 1 December 2002
Ranked earnings surprise portfolios formed from First Call files for 1992–97 are used to assess the annual earnings surprise magnitude for an individual firm sufficient to expect a “significant… Expand
Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts
This paper reports two experiments in which Big 5 audit managers estimate reported (audited) earnings conditional on analysts' consensus forecast, auditing standards, and auditor discovery of a… Expand
The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance
- Sandra C. Vera-Muno, W. Kinney, S. Bonner
- Psychology
- 2001
Information relevance advisory services offer growth opportunities for accountants in CPA firms, but we know little about the types of knowledge needed to provide high-quality advice. In a two-stage… Expand
Research Opportunities in Internal Control Quality and Quality Assurance
- W. Kinney
- Business
- 1 October 2000
INTRODUCTION In a sense, I began developing this presentation in 1993 when I first taught auditing and internal control for M.B.A.s at INSEAD (European Institute of Administration). In designing the… Expand