Search Results - subject:"Auditor changes"

The relation between engagement quality control review hours and auditor changes : evidence from South Korea

Song, Jae-Won; Kim, Yong Shik - In: Journal of business economics and management 22 (2021) 5, pp. 1269-1287

The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes … auditor changes. The logit regression model is designed to investigate the relation between EQCR hours and auditor changes … fees weaken and that changes in management strengthen the positive relation between EQCR hours and auditor changes. In …

Persistent link: https://www.econbiz.de/10013256639

Do auditor changes affect the disclosure of critical audit matters? : evidence from China

Chen, Lihong; Xiao, Tingting; Zhou, Jia - In: Economic modelling 122 (2023), pp. 1-16

Persistent link: https://www.econbiz.de/10014388664

Retain or rotate : the association between frequent auditor switching and audit quality

Cowle, Elizabeth N.; Decker, Ryan P.; Rowe, Stephen P. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 3, pp. 79-101

Persistent link: https://www.econbiz.de/10014370653

Auditor response to estimated misstatement risk : a machine learning approach

Hunt, Emily; Hunt, Joshua; Richardson, Vernon J.; … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 1, pp. 111-130

Persistent link: https://www.econbiz.de/10013252474

Dual 8-K filings and auditor downward switches

Miller, Stephanie Monteiro - In: International journal of disclosure and governance 19 (2022) 2, pp. 204-217

Persistent link: https://www.econbiz.de/10013270526

Confucianism and auditor changes : evidence from China

Ye, Chengang; Wang, Yanyan; Wu, Yongmin; Jiang, Ming; … - In: Managerial auditing journal 37 (2022) 6, pp. 625-656

Persistent link: https://www.econbiz.de/10013407271

Auditor expertise in mergers and acquisitions

Gal-Or, Ronen; Hoitash, Rani; Hoitash, Udi - In: Auditing : a journal of practice & theory 41 (2022) 4, pp. 135-162

Persistent link: https://www.econbiz.de/10013503403

Does the timing of auditor changes affect audit quality? : evidence from the initial year of the audit engagement

Cassell, Cory A.; Hansen, James C.; Myers, Linda A.; … - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 263-289

Persistent link: https://www.econbiz.de/10012170102

Audit office reputation shocks from gains and losses of major industry clients

Francis, Jere R.; Mehta, Mihir N.; Zhao, Wanli - 2016 - Draft date: May 31, 2016

Persistent link: https://www.econbiz.de/10011746931

Audit quality and specialist tenure

Gaver, Jennifer J.; Utke, Steven - In: The accounting review : a publication of the American … 94 (2019) 3, pp. 113-147

Persistent link: https://www.econbiz.de/10012029338