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~person:"Glover, Steven M."
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The development of AudEx : an...
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Glover, Steven M.
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Empirical Evidence on the Implicit Determinants of Compensation in Big Four Audit Partnerships
Knechel, W. Robert
-
2013
concern opinion, are associated with lower compensation. These results should be of interest to the
auditing
profession, audit …
Persistent link: https://www.econbiz.de/10013087719
Saved in:
2
The Effects of Group Audit Oversight on Subsidiary Entity Audits and Reporting
Glover, Steven M.
-
2014
International and U.S. accounting and
auditing
standard setters have focused considerable attention and rule making …
Persistent link: https://www.econbiz.de/10013065772
Saved in:
3
The Effect of Partner Digitalization Expertise on Audit Fees
Maghakyan, Arpine
-
2020
years in the profession, enhancing our understanding of the nature of
auditing
in the current audit environment …
Persistent link: https://www.econbiz.de/10012837083
Saved in:
4
Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision
Glover, Steven M.
-
2007
This paper examines the effects of internal audit sourcing arrangement on the external auditor's reliance decision in the presence of different levels of inherent risk and task subjectivity. We posit that external auditors will rely more on outsourced than in-house internal audit functions...
Persistent link: https://www.econbiz.de/10012731804
Saved in:
5
Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision
Glover, Steven M.
-
2007
This paper examines the effects of internal audit sourcing arrangement on the external auditor's reliance decision in the presence of different levels of inherent risk and task subjectivity. We posit that external auditors will rely more on outsourced than in-house internal audit functions...
Persistent link: https://www.econbiz.de/10012776826
Saved in:
6
Understanding Audit Quality : Insights from Audit Professionals and Investors
Christensen, Brant E.
-
2019
Projects seeking to define, measure, and evaluate audit quality are on the agendas of
auditing
standards setters as …
Persistent link: https://www.econbiz.de/10012905129
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7
IQ and Audit Quality : Do Smarter Auditors Deliver Better Audits?
Kallunki, Jenni
-
2018
This study examines the role of an individual auditor's cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going-concern audit reporting...
Persistent link: https://www.econbiz.de/10012937278
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8
Reputation Capital of Directorships and Demand for Audit Quality
Fredriksson, Antti
-
2020
This study examines whether boards of directors use external
auditing
to protect their reputation capital. We …
Persistent link: https://www.econbiz.de/10012852294
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9
How has the Change in the Way Auditor’s Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research
Glover, Steven M.
-
2020
Several regulatory actions and professional standard setting changes occurring since the turn of the century have resulted in a fundamental change to the information captured by the audit report date. Whereas the audit report date previously captured substantial completion of audit fieldwork,...
Persistent link: https://www.econbiz.de/10012856348
Saved in:
10
What Drives Differences in Audit Pricing around the World?
Eierle, Brigitte
-
2019
of macro-level determinants that have been considered in empirical cross-country
auditing
research. Secondly, we provide …
auditing
is becoming more globalized, our study should be of interest to a wide range of readers including researchers …
Persistent link: https://www.econbiz.de/10012858614
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