Auditing Section Midyear Conference and Doctoral Consortium: Table 5: Accounting and Auditing Standards

Session Submission Summary

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Sat, January 19, 7:30 to 8:30am, TBA

Session Submission Type: Roundtable Session

Differential SOX Regulation Regimes and ICFR Disclosure Quality - Hsien-Lian Chiu, National Chengchi University; Ling-Tai Lynette Chou, National Chengchi University
The Market’s Perception of the Regulatory Change from Auditing Standard No. 2 to Auditing Standard No. 5 - Benjamin Hoffman, Kent State University
How Rules-Oriented Are Accounting Standards? - Paul E. Madsen, University of Florida; Devin Williams, University of Florida