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PCAOB international inspections : updates and extensions
Hong, Philip K.; Kerr, David S.; Wiggins, Casper E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 279-313
Persistent link: https://www.econbiz.de/10013184340
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Auditor independence in New Zealand : further evidence on the role of non-audit services
Wang, Si Wen Stacey; Hay, David - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 235-262
environment of auditing, including new regulation, it may be that the situation has changed. This paper examines whether there is …
Persistent link: https://www.econbiz.de/10010338872
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Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China
Chi, Wuchun - 2013
We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in 2004 aimed at improving audit quality for state-owned...
Persistent link: https://www.econbiz.de/10013089427
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Does Board Independence Substitute for External Audit Quality? Evidence from an Exogenous Regulatory Shock
Chintrakarn, Pandej - 2017
Exploiting the passage of the Sarbanes-Oxley Act (SOX) as an exogenous regulatory shock, we investigate whether board independence substitutes for external audit quality. Based on over 14,000 observation across 18 years, our difference-in-difference estimates show that firms forced to raise...
Persistent link: https://www.econbiz.de/10012957532
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Auditor Independence, Current and Future NAS Fees and Audit Quality : Were European Regulators Right?
Castillo-Merino, David - 2019
European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and … regulation will enhance auditor independence remains open. We examine the association between future NAS fees and audit quality …
Persistent link: https://www.econbiz.de/10012893941
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Role of Audit Regulation on the Effect of Corporate Governance and Audit Quality on Earnings Management
Prayogo, Bambang - 2017
Persistent link: https://www.econbiz.de/10012943340
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Audit Market Regulation around the World : Descriptive Evidence, Market Structure, and Audit Quality
Mohrmann, Ulf - 2017
explore the link between audit market regulation and the abovementioned objectives. The staggered implementation between 2002 … and 2014 across the sample countries allows better identification of the role of audit market regulation than in single …
Persistent link: https://www.econbiz.de/10012973253
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Audit Regulation, Auditor Industry Expertise and Effects on Audit Pricing
BenSlimene, Imene - 2018
audit regulation affects audit fees. This study is the first to analyse empirically the joint effect of audit regulation and … firms for the period from 2003 to 2011. I analyse four attributes of audit regulation, namely terms for annual renewal of …
Persistent link: https://www.econbiz.de/10012929999
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How Increased Regulatory Oversight of Non-Audit Services Affects Investors’ Perceptions of Earnings Quality
Eilifsen, Aasmund - 2012
effect was more pronounced in the disclosure year 2003 than in the new regulation period 2004-2008. For Big 5 audit firms …
Persistent link: https://www.econbiz.de/10012712536
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Optimal Regulation of Auditing
Pagano, Marco; Immordino, Giovanni - 2021
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation …
Persistent link: https://www.econbiz.de/10013317070