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Clive S. Lennox
Researcher at University of Southern California
Publications - 117
Citations - 10327
Clive S. Lennox is an academic researcher from University of Southern California. The author has contributed to research in topics: Audit & Quality audit. The author has an hindex of 48, co-authored 113 publications receiving 9009 citations. Previous affiliations of Clive S. Lennox include Nanyang Technological University & University of New South Wales.
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Journal ArticleDOI
Estimation Risk and Auditor Conservatism
Clive S. Lennox,Asad Kausar +1 more
TL;DR: In this paper, the authors examine how auditors respond to the estimation risk associated with predicting the future bankruptcy outcomes of their audit clients and find that auditors are more likely to issue going concern opinions when the standard errors surrounding the point estimates of bankruptcy are larger.
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Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China
Clive S. Lennox,Xi Wu +1 more
TL;DR: In this article, the authors examined whether audit adjustments are a mechanism that links the effect of mandatory internal control audits (MICAs) on financial reporting quality and found that the reductions in audit adjustments were associated with significant increases in material misstatements following the introduction of MICAs.
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Auditing the Auditors: Evidence on the PCAOB's Inspections of Audit Firms
Clive S. Lennox,Jeffrey Pittman +1 more
TL;DR: In this article, the authors analyze audit firm supervision since the Public Company Accounting Oversight Board (PCAOB) began conducting inspections and find that audit clients do not perceive that the PCAOB's inspection reports are valuable for signaling audit quality.
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Employee Movements from Audit Firms to Audit Clients
TL;DR: In this paper, the authors examine accounting and finance executives who move indirectly from audit firms to audit clients and who could not have previously audited the hiring company's financial statements (i.e., indirect alumni hires).
Posted Content
Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence
Clive S. Lennox,Chul W. Park +1 more
TL;DR: In this paper, the authors investigated whether companies tend to appoint officers' former audit firms, and whether independent audit committees mitigate this tendency, and they found that companies are less likely to appoint their former firms if audit committees are more independent.