Accepted by Steven Salterio. This study was the recipient of a 2010 PwC INQuires Grant. We thank Steven Salterio, two anonymous reviewers, Urton Anderson, Max Baker, Leonard Bierman, Elizabeth Carson, Demetris Christodoulou, Rajib Doogar, Neil Fargher, Peter Gillett, Shirley Gregor, Carl Hollingsworth, Andrew Jackson, Kerry Jacobs, Karim Jamal, Shane Johnson, Christine Jubb, Bill Kinney, Robert Knechel, Habib Mahama, Mary Lea McAnally, Stuart McLeay, Gary Monroe, Ed O'Donnell, Mark Peecher, Joshua Ronen, Greg Shailer, Marjorie Shelley, Ira Solomon, Ken Trotman, Senyo Tse, Dechun Wang, Mike Wilkins, Mark Wilson, and seminar participants at the 2011 AAA Auditing Section Midyear Conference, University of Illinois 19th Audit Symposium, Australian National University, Texas A&M University, University of New South Wales, and University of Sydney for helpful comments. We are grateful to PricewaterhouseCoopers, Texas A&M University, University of New South Wales, and the Ernst & Young Professorship for financial support.
Business Strategy, Financial Reporting Irregularities, and Audit Effort†
Article first published online: 3 DEC 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 30, Issue 2, pages 780–817, Summer 2013 (June)
How to Cite
Bentley, K. A., Omer, T. C. and Sharp, N. Y. (2013), Business Strategy, Financial Reporting Irregularities, and Audit Effort. Contemporary Accounting Research, 30: 780–817. doi: 10.1111/j.1911-3846.2012.01174.x
- Issue published online: 13 JUN 2013
- Article first published online: 3 DEC 2012
- Accepted manuscript online: 6 APR 2012 10:45AM EST
Options for accessing this content:
- If you have access to this content through a society membership, please first log in to your society website.
- If you would like institutional access to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- If you already have a Wiley Online Library or Wiley InterScience user account: login above and proceed to purchase the article.
- New Users: Please register, then proceed to purchase the article.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!