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The 'Controversial' NOCLAR Proposal

The CPA journal (1975), 2024-03, Vol.94 (3/4), p.44-46

Copyright New York State Society of Certified Public Accountants Mar/Apr 2024 ;ISSN: 0732-8435

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  • Title:
    The 'Controversial' NOCLAR Proposal
  • Author: Rechtman, Yigal M ; O'Callaghan, Susanne
  • Subjects: Auditing standards ; Auditors ; Audits ; Chi-square test ; Compliance ; Exposure drafts ; Financial statements ; Hypotheses ; Regulated industries ; Stakeholders
  • Is Part Of: The CPA journal (1975), 2024-03, Vol.94 (3/4), p.44-46
  • Description: The exposure draft ("Amendments to PCAOB Auditing Standards related to a Company's Noncompliance with Laws and Regulations," https://pcaobus.org/about/rules-rulemaking/ rulemaking-dockets/docket-051) is extensive in its potential scope and requirements. [...]the results of a chi-square test performed on the 355 responses indicated that this PCAOB proposal was not controversial at all. The chi-square of 270.7 is higher than the critical value (with one degree of freedom) of 6.635 at the p <.01 level; this indicates a high probability that there is a significant difference between the expected and actual responses, assuming the null hypothesis. The sample data did not fit the expectations of the null hypotheses (assuming the responses were from a mal distribution of responses). [...]the chi-square test indicates that one should reject the null hypothesis of controversially and say that the PCAOB's NOCLAR proposal was not controversial-because most response did not find
  • Publisher: New York: New York State Society of Certified Public Accountants
  • Language: English
  • Identifier: ISSN: 0732-8435
  • Source: AUTh Library subscriptions: ProQuest Central
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