Charles P. Cullinan

TL;DR: In this article, the authors present a model of the auditor's misstatement detection and reporting process, which consists of three steps: (1) awareness of the transaction, (2) recognition that the transaction's accounting treatment results in a misstatement, and (3) a willingness to modify the audit opinion to disclose the nature of misstatement if management does not correct the misstatements.

TL;DR: In this paper, the authors argue that the increased emphasis on systems assessments is at odds with the profession's position regarding fraud detection because most material frauds originate at the top levels of the organization, where controls and systems are least prevalent and effective.

TL;DR: In this article, the authors examined the relationship between ownership structure and conservatism in China and found that companies with a large shareholder tend to be more conservative than those with minority ownership, and that conservatism is negatively associated with the percentage of shares held by the largest shareholder.

TL;DR: In this paper, the authors examined whether accounting policy choices in the areas of inventory and depreciation are related to the extent of unionization in a firm and found no relationship between unionization and inventory policy choice.

TL;DR: In this paper, the authors synthesize the major findings of tax avoidance research from accounting and finance literatures over the past ten years and consider theoretical developments and related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance.