Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether these events resulted in a change in auditor behavior with respect to going concern reporting. Generally speaking, we find that non-Big N auditors became more conservative while Big N auditors became more accurate. Specif...

A growing number of online services, such as Google, Yahoo!, and Amazon, are starting to charge users for their storage. Customers often use these services to store valuable data such as email, family photos and videos, and disk backups. Today, a customer must entirely trust such external services to maintain the integrity of hosted data and return it intact. Unfortunately, no service is infall...

Link error and malicious nodes are responsible for packet drop in wireless ad hoc networks. When we observe a sequence of packet losses, may be due to link errors only, or by both link errors and malicious drop, we should determine the malicious node. In the insider-attack case, whereby malicious nodes that are part of the route exploit their knowledge of the interactions to drop a small amount...

We provide evidence that the financing decisions of companies that are audited by a Big Six auditor are less affected by information asymmetry. Specifically, these companies enjoy greater financial flexibility and depend less on favorable market conditions for their equity issuance decisions than those not audited by a Big Six firm. As a consequence, their debt ratios are less affected either b...

Top management turnover can be classified into forced turnover and voluntary turnover. Forced CEO turnover may be triggered by poorer operating performance (Helwege et al. 2012) that fails to meet the expectation of corporate board; this pressure of immediate performance improvement may induce the incoming CEO to engage in earnings management (SAS No.99, AICPA 2002), and in turn increase the li...

This research proposes a novel method for ensuring fair governance of a common resource using asymmetric anonymity. We propose a system of resource governance that uses anonymous auditors instead of a regulatory agency. Self-enforcement and mutual enforcement are subject to fraud and collusion. In the proposed governance system, anonymity, often associated with negative online interactions, is ...

Tujuan penelitian ini untuk mengetahui Tekanan Anggaran Waktu, Locus Of Control, Kompleksitas. Tugas dan Turnover Intention berpengaruh terhadap perilaku disfungsional auditor pada KAP di Provinsi Bali. Jumlah sampel adalah 82 Auditor. Teknik pengambilan yang digunakan metode non-probability sampling. analisis data dalam regresi linier berganda. Berdasarkan dari hasil ditemukan Waktu Control ne...