The Influence of the Sarbanes-Oxley Act on Audit Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act

The Influence of the Sarbanes-Oxley Act on Audit Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act

This study uses an institutional theory perspective to examine whether significant changes to the audit work and engagement practices required under the Sarbanes-Oxley Act (SOX) lead to improved audit quality in nonprofit hospitals. Unlike their for-profit counterparts, nonprofit organizations have...

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Bibliographic Details
Main Author: McGowan, Michele M.
Format: Others
Published: NSUWorks 2014
Subjects:
Quality
Discretionary Accruals
Institutional Theory
Internal Control Deficiencies
Nonprofit Hospitals
Sarbanes-Oxley Act
Business
Online Access:http://nsuworks.nova.edu/hsbe_etd/74
http://nsuworks.nova.edu/cgi/viewcontent.cgi?article=1073&context=hsbe_etd

Internet

http://nsuworks.nova.edu/hsbe_etd/74
http://nsuworks.nova.edu/cgi/viewcontent.cgi?article=1073&context=hsbe_etd

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