We present Data Auditor, a tool for exploring data quality and data semantics. Given a rule or an integrity constraint and a target relation, Data Auditor computes pattern tableaux, which concisely summarize subsets of the relation that (mostly) satisfy or (mostly) fail the constraint. This paper describes 1) the architecture and user interface of Data Auditor, 2) the supported constraints for ...

Mandatory auditor rotation is designed to increase auditor independence. However, there already exist substantial regulations that ensure auditor independence, such as mandatory audit partner rotation, requiring auditor selection and supervision by audit committees consisting of independent directors, and limitations on the non-audit fees audit firms receive from the companies they audit. Many ...

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms, and provide evidence that private firms do not pay such a premium on average. The relatively greater degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...

This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...

ACKNOWLEDGMENTS We would like to thank Daniel O'Leary (editor), Bob Berry (former editor) for the encouragement and three anonymous referees for their helpful comments. Summary Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the ...

In May 2005, the “Report of the Auditor General on Seniors Care and Programs” (“the Report”) was released.1 The Auditor General examined services provided to seniors in long-term care facilities, the Seniors Lodge Program and the Alberta Seniors Benefit Program.2 In total, the systems of nine Regional Health Authorities (RHAs), 25 long-term care facilities, and 20 lodge operators were examined....

This study investigates the effect of audit firm tenure on earnings management risk. We perform multivariate regression analyses to examine the empirical relationship between auditor tenure and the probability of earnings manipulation using Beneish’s (1999) framework. The analysis covering a five year time-period surrounding the enactment of SOX produces evidence of a negative relationship betw...