Independent auditors' reports on compliance with laws and regulations for the year ended ... /

Description based on: Sept. 30, 1994.

Report of the Auditors of Accounts against the Town of Lexington for the year...

Publisher varies.

Municipal accounting and The municipal balance sheet : papers read before conferences of city comptrollers, municipal auditors, and accountants, held under the auspices of the United States census bureau at Washington, D. C., Nov. 19th and 29th, 1903, and Feb. 13th and 14th, 1906 /

Mode of access: Internet.

The general address (in two parts) of the Outinian lecturers to his auditors.

"Periodically read by him as a Lecture, during the season in London, and Descriptive of the Institution of the Outinian Society in the Hundredth Year after the Death of the benevolent William Penn ..."

The Indiana annual register and pocket manual for the year 1845 : containing the names and residences of all judges and clerks of courts, prosecuting attorneys, recorders, auditors, ... /

Mode of access: Internet.

Report of survey of the Wayne County Department of Social Welfare, prepared for the Wayne County Board of Auditors.

Mode of access: Internet.

Auditors: their duties and responsibilities.

Mode of access: Internet.

Associations between SOX 404 opinions and auditors, audit committees, and executives

This dissertation examined three issues associated with Section 404 of the Sarbanes-Oxley Act (SOX) that are of current interest to regulators and the accounting profession. For the first essay, I examined auditor changes from 2003 to 2005 for 2,454 non-financial firms that filed their initial SOX 404 opinions prior to July 1, 2005. My results showed that there is a significant association between the receipt of an adverse SOX 404 opinion and auditor resignations - both before and after the issuance of the SOX 404 opinion. The data related to auditor dismissals show that clients are not successful in opinion shopping, since clients dismissing the auditor before the SOX 404 report also are more likely to receive an adverse SOX 404 opinion than clients not changing auditors. My second essay examined the relation between audit committee characteristics and changes in material weaknesses in internal control over financial reporting under the new SOX regime. My results showed that improvements in internal control in the second year of SOX are associated with: (1) the number of audit committee members and (2) financial expertise of audit committee members. My third essay examined the relation between the appointment of the new executives and the subsequent receipt of initial section 404 of SOX opinions. My results showed that adverse SOX 404 reports will be more likely at firms that recently hired a new chief financial officer (CFO).

Consequences of financial restatements for auditors and top executives

This dissertation consists of three essays and investigates issues related to the impact of financial restatements on auditor change, shareholder actions, and executive turnover in the post-Sarbanes Oxley Act (SOX) period. For the first essay, we examined auditor change at 569 restatement firms and 5,605 control firms for 2004. We found that restatement announcements significantly increased the likelihood of auditor resignation and dismissal in the post-SOX period. The second essay examines shareholder voting on auditor ratifications in 2006 following restatement announcements by SEC registrants in 2005. The proportion of votes not supporting auditor ratification is low even in the presence of a restatement. However, we find that shareholders are more likely to vote against auditor ratification after a restatement when compared to votes at (a) films without restatements, or (b) restating firms in the preceding period. The third essay examines the consequences of financial restatements on the turnover of chief financial officers (CFO). We find that restatement announcements do significantly increase the likelihood of CFO turnover no matter whether the departure is voluntary or forced in nature. Also, the significant relationship is present even after controlling for the effect of CEO turnover.