Quality Control Review of Coopers & Lybrand L.L.P Rensselaer Polytechnic Institute Fiscal Year Ended June 30,1996

1998 ◽  
Author(s):  
Barbara E. Smolenyak ◽  
Vera J. Garrant ◽  
Nancy C. Cipolla ◽  
Janet C. Johnson
Keyword(s):  
Quality Control ◽  
Rensselaer Polytechnic Institute ◽  
Polytechnic Institute ◽  
Fiscal Year

Hiring Auditors with a Part II Quality Control Report: An Opportunity for Increased Earnings Management or Lower Audit Fees?

2020 ◽  
Vol 5 (1) ◽  
pp. 73-93
Author(s):  
Jared Eutsler ◽  
D. Kip Holderness ◽  
Megan M. Jones
Keyword(s):  
Quality Control ◽  
Audit Quality ◽  
Audit Fees ◽  
Data Availability ◽  
Fiscal Year ◽  
The Public ◽  
Audit Firms ◽  
Public Company ◽  
General Demand ◽  
Systemic Quality

ABSTRACT The Public Company Accounting Oversight Board's (PCAOB) Part II inspection reports, which disclose systemic quality control issues that auditors fail to remediate, signal poor audit quality for triennially inspected audit firms. Auditors that receive a Part II inspection report typically experience a decrease in clients, which demonstrates a general demand for audit quality. However, some companies hire auditors that receive Part II inspection reports. We examine potential reasons for hiring these audit firms. We find that relative to companies that switch to auditors without Part II reports, companies that switch to auditors with Part II reports have higher discretionary accruals in the first fiscal year after the switch, which indicates lower audit quality and a heightened risk for future fraud. We find no difference in audit fees. Our results suggest that PCAOB Part II inspection reports may signal low-quality auditors to companies that desire low-quality audits. Data Availability: Data are available from the public sources cited in the text.

scholarly journals Variations in 18-Mc/s solar and cosmic noise

1959 ◽  
Vol 9 ◽  
pp. 208-209
Author(s):  
R. Fleischer
Keyword(s):  
High Altitude ◽  
Rensselaer Polytechnic Institute ◽  
Polytechnic Institute ◽  
Cosmic Noise

Apparatus for measuring changes in the received intensity of 18–Mc/s cosmic noise has been in operation at the Sampson Station of the Observatory of Rensselaer Polytechnic Institute since 1957 February. It is similar in principle to the equipment of the High Altitude Observatory on which is based the contribution of the Warwicks [1] to this Symposium.

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