Search Results - subject:"audit effort"

The impact of PCAOB-type regulations on auditors under different legal systems

Ye, Minlei; Simunic, Dan A. - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 364-387

Persistent link: https://www.econbiz.de/10014584605

PCAOB inspection deficiencies and audit fees

Alam, Pervaiz; Cheng, Yang; Rickett, Laura K.; Skomra, … - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 228-249

Persistent link: https://www.econbiz.de/10014472314

Government contracts and audit fees

Dao, Mai; Pham, Trung; Xu, Hongkang - In: International journal of auditing : IJA 27 (2023) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014252801

Can industry information disclosure improve audit quality?

Qiao, Chen; Zheng, Guojiang; Zheng, Ying - In: China journal of accounting research : CJAR 16 (2023) 4, pp. 1-23

We investigate the impact of industry information disclosure (IID) on audit quality in Chinese listed companies from 2010 to 2021, by constructing a staggered difference-in-differences model based on the implementation of the IID guidelines in the Shanghai and Shenzhen stock exchanges in 2013 as...

Persistent link: https://www.econbiz.de/10014463565

Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? An auditors' perspective during the COVID-19 pandemic

Al-Ansi, Ali Ali - In: Cogent Business & Management 9 (2022) 1, pp. 1-18

In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and … of virtual audit proficiency on the association between audit effort and quality of auditors' performance. Furthermore … modelling approach. The results demonstrate that virtual audit proficiency positively affects both audit effort and quality of …

Persistent link: https://www.econbiz.de/10014505569

Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? : an auditors' perspective during the COVID-19 pandemic

Al-Ansi, Ali Ali - In: Cogent business & management 9 (2022) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10014443911

CEO turnover and the engagement quality reviewer's audit effort

Kim, Yoo Chan; Kim, Jongkyum; Seol, Inshik - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 205-224

Persistent link: https://www.econbiz.de/10014584597

Do audit committees and auditors coordinate effort? : evidence from risk areas, materiality, and meetings

Livne, Gilad; Tsipouridou, Maria; Wood, Anthony - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 349-372

Persistent link: https://www.econbiz.de/10014536464

The spillover effects of financial misconduct on director-interlocked firms : evidence from auditor scrutiny

Li, Rong; Cai, Wenjing; Wang, Zehao - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 511-554

Persistent link: https://www.econbiz.de/10014481214

Audit-firm profitability : determinants and implications for audit outcomes

Chen, Jeff Zeyun; Elemes, Anastasios; Hope, Ole-Kristian; … - In: The European accounting review 33 (2024) 4, pp. 1369-1396

Persistent link: https://www.econbiz.de/10015052516