Who did the audit? (Registro nro. 199732)
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| 000 -LÍDER | |
|---|---|
| Campo fijo de descripción fija | 02110nab a2200217 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226102100.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 200206s2015 xxu|||||r|||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Callaway Dee, Carol |
| 245 1# - TÍTULO | |
| Título | Who did the audit? |
| Subtitulo | audit quality and disclosures of other audit participants in PCAOB filings |
| Responsables | Carol Callaway Dee, Ayalew Lulseged & Tianming Zhang |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 1939 a la 1967 |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | We empirically test whether audit quality is affected when part of an SEC issuer's audit is outsourced to auditors other than the principal auditor (“participating auditors”). We find a significantly negative market reaction and a significant decline in earnings response coefficients (ERCs) for experimental issuers disclosed for the first time as having participating auditors involved in their audits. However, we find no market reaction and no decline in ERCs for a matching sample of issuers that are not disclosed as using participating auditors, nor for issuers disclosed for the second or third time as using participating auditors. We also find actual audit quality as measured by absolute value of performance-matched discretionary accruals is lower for the experimental issuers, although we find no difference in audit fees paid by the experimental and matching issuers in a multivariate model. Our findings suggest that the PCAOB's proposed rule requiring disclosure of the use of other auditors in addition to the principal auditor would provide information useful to investors in assessing audit quality for SEC issuers. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 91036 |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Auditoría |
| Subdivisión geográfica | Estados Unidos |
| Subdivisión general | Legislación |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 179057 |
| 690 ## - CAMPO LOCAL DE ACCESO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | The Public Company Accounting Oversight Board (PCAOB) |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Lulseged, Ayalew |
| -- | 179058 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Zhang, Tianming |
| -- | 179059 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 369792 |
| Asiento principal | The accounting review 2015 V.90 No. 5 (Sep) |
| Otro identificador del ítem | 0000002029959 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 29 páginas |
| Nota | Incluye tablas, referencias bibliográficas y apéndices |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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