Search Results - subject:"Auditor incentives"

How do auditors' use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?

Boyle, Erik S. - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015065736

Auditors under fire : the association between audit errors and the career setbacks of individual auditors

Chen, Kevin C. W.; Chen, Tai-Yuan; Han, Weifang; Yuan, … - In: Journal of accounting research 60 (2022) 3, pp. 853-900

Persistent link: https://www.econbiz.de/10013191225

It's a small world : the importance of social connections with auditors to mutual fund managers’ portfolio decisions

Chen, Yangyang; Huang, Jun; Li, Ting; Pittman, Jeffrey - In: Journal of accounting research 60 (2022) 3, pp. 901-963

Persistent link: https://www.econbiz.de/10013191234

Capital market consequences of audit office size : evidence from stock price crash risk

Callen, Jeffrey L.; Fang, Xiaohua; Xin, Baohua; Zhang, … - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 1-26

Persistent link: https://www.econbiz.de/10012293961

The joint role of auditors' and auditees' incentives and disincentives in the resolution of detected misstatements

Asare, Stephen Kwaku; Buuren, Joost van; Majoor, Barbara - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 29-50

Persistent link: https://www.econbiz.de/10012138391

Auditors and client investment efficiency

Bae, Gil Soo; Choi, Seung Uk; Dhaliwal, Dan S.; … - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 19-40

Persistent link: https://www.econbiz.de/10011674055

A review of archival auditing research

DeFond, Mark L.; Zhang, Jieying - In: Journal of accounting & economics 58 (2014) 2/3, pp. 275-326

Persistent link: https://www.econbiz.de/10010485789

A review of archival auditing research

DeFond, Mark; Zhang, Jieying - In: Journal of Accounting and Economics 58 (2014) 2, pp. 275-326

We define higher audit quality as greater assurance of high financial reporting quality. Researchers use many proxies for audit quality, with little guidance on choosing among them. We provide a framework for systematically evaluating their unique strengths and weaknesses. Because it is...

Persistent link: https://www.econbiz.de/10011076691

Litigation Risk and Abnormal Accruals

Boone, Jeff P.; Khurana, Inder K.; Raman, K. K. - College of Business, University of Texas-San Antonio

simultaneous equation system. Our findings suggest that client-specific litigation risk affects auditor incentives to acquiesce to … a better understanding of the effects of litigation reform (and related changes in legal exposure) on auditor incentives …

Persistent link: https://www.econbiz.de/10005237034