SYNOPSIS: Earnings management remains a popular topic of debate and discussion among investors, regulators, analysts, and the public. One mechanism that might mitigate earnings management is auditors’ industry expertise. Using a large sample of clients of Big 6 auditors, this research examines the association between auditor industry expertise, measured in terms of both auditor market share in ...

Massive degradation of natural resources, including forests, pastureland, and cropland, has been taking place in agriculturally unfavorable or marginal land areas of Asia and other parts of the Third World (Bhattari and Hamming 2001; Cropper and Griffiths 1994; Koop and Tole 1999; Rudel and Roper 1997). The growing rural population has increased demand for land, trees, and other natural resourc...

OBJECTIVE This study examines various options that a faculty member might exercise to achieve work-family balance in academic medicine and their consequences for academic advancement. METHOD Three data sets were analyzed: an anonymous web-administered survey of part-time tenure track-eligible University of Illinois College of Medicine (UI-COM) faculty members conducted in 2003; exogenous data...

Following the success and subsequent notoriety of Eliot Ness as a Prohibition agent in Chicago, Cleveland Mayor Harold Burton appointed Ness Director of Public Safety in December 1935. During this era, the Cleveland Department of Public Safety, particularly the police division, was considered to be one of the most corrupt in America. Burton, elected on a law-and-order platform, had sworn to rid...

Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...

Tenure is an integral aspect of academia. Because tenured faculty give esteem to individual physical therapy programs and to the profession as a whole, understanding the process of attaining tenure is vital to all physical therapy educators. Tenure in universities is described, and the process of attaining tenure is outlined. Criteria for tenure, factors related to transfer of faculty between u...

Conducting a Security Audit of an Oracle Database The focus of the paper is on auditing access controls to Oracle databases. What should the auditor evaluate and test to enable him to give an informed opinion about the security of an information system based on an Oracle database? A number of issues that the auditor should evaluate are discussed in the paper, with indications of how these issue...

Audit quality is the probability of an assessment given by auditor about discovery a violation in client's accounting system and reports violation. The purpose this study to obtain empirical evidence competence, independence, spiritual quotient, emotional audit tenure variables on quality. This research quantitative. population Public Accountant Office Yogyakarta with sample selection method th...

The development and existence of appropriate, high quality auditing standards is the fi rst step in the road to quality audits. Auditing standards serve several important purposes including defi ning what an audit is, promoting consistency, facilitating education, providing a means to judge performance, and, most of all, infl uencing auditor behavior. Standards also affect many of the other fac...