Steven E. Kaplan

TL;DR: In this article, the authors examined the multivariate relationship between a set of explanatory variables and audit delay for a large sample of New Zealand public companies and found that both company size and sign of income significantly affect audit delay across the two years examined.

TL;DR: In this paper, the authors report results of a survey of CPAs working under a flexible work arrangement and a similar group of CPA who appear to be plausible candidates for a standard arrangement.

TL;DR: In this article, the authors investigated the relationship between auditors' ex ante litigation risk and going concern reporting, and found a significant negative association between going-corp reporting and auditor litigation.

TL;DR: In this article, the authors examine auditors' reporting intentions when it is discovered that another auditor is considering employment with the client and has failed to comply with the ethics ruling, and they test a model that predicts that auditors" reporting intentions will be influenced by their perceptions of the seriousness of the act, the personal costs of reporting, their responsibility for reporting, and their commitment to the accounting profession.

TL;DR: In this article, the authors explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels and investigate the intended reporting behavior across three different cases (e.g., settings).