Narrow search
Showing 1 - 10 of 27,289
Cover Image
Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?
Baatwah, Saeed Rabea; Aljaaidi, Khaled Salmen; … - In: Cogent Business & Management 8 (2021) 1, pp. 1-26
Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and …. This study explores the potential influence of company and auditor characteristics on selecting outsourced IAF providers …, age, and total accruals significantly determine the selection of industry-expertise outsourced IAF (IEOIAF) providers. We …
Persistent link: https://www.econbiz.de/10012657355
Cover Image
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
Cover Image
Government Quality, Auditor Choice and Adoption of IFRS : A Cross Country Analysis
Houqe, Noor - 2013
We examine the association between country-level government quality and firms' choice of external auditors. Using a cross-sectional sample of 142,193 firm-year observations from 46 countries over 1998-2007, we show that the government quality of a country has a significant positive effect on the...
Persistent link: https://www.econbiz.de/10013091923
Cover Image
Diversification by the Audit Office in the US and Its Impact on Audit Quality
Asthana, Sharad - 2014
In the past six years, the average number of industries (2-digit SIC) serviced by audit offices in the United States has grown by 20% and the number of industries where the office has specialization has fallen by 40% (Data Source: Audit Analytics). This suggests a trend away from specialization...
Persistent link: https://www.econbiz.de/10013065316
Cover Image
The Interplay between Related Party Transactions and Earnings Management : The Role of Audit Quality
El-Helaly, Moataz - 2018
Related party transactions (RPTs) are considered a potential tool for shareholders' wealth expropriation, as they offer opportunities to transfer wealth between the firm and related parties. While considerable evidence has been reported on the negative consequences of RPTs (declines in...
Persistent link: https://www.econbiz.de/10012926843
Cover Image
Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market
Krauss, Patrick - 2015
This study investigates the economic auditor-client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334...
Persistent link: https://www.econbiz.de/10013038760
Cover Image
The Case of Undetected Fraud : Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?
Brazel, Joseph F. - 2020
This study explores two potential safeguards against liability when auditors exercise professional skepticism, but do not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and (2) providing jurors with key differences between the...
Persistent link: https://www.econbiz.de/10012834559
Cover Image
Leader versus Lagger : How the Timing of Financial Reporting Affects Audit Quality and Investment Efficiency
Liu, Nanqin - 2020
This paper examines how the relative timing affects the quality of financial reports in a staggered reporting system. We show that the audit quality of the leader firm exceeds that of the lagger. Investment efficiency also differs systematically across firms depending on the relative reporting...
Persistent link: https://www.econbiz.de/10012836605
Cover Image
Do Big 4 Auditors Enhance Audit Quality? An Analysis of Client Selection and Audit Adjustments
Chen, Songsheng - 2020
Recent research challenges the notion that the Big 4 auditors provide a higher quality audit relative to non-Big 4 and suggests that the Big N effect could be due to self-selection. We contribute to this debate by controlling for pre-audit earnings quality, an important omitted variable in prior...
Persistent link: https://www.econbiz.de/10012836784
Cover Image
Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?
Kitto, Andrew - 2020
Many legal jurisdictions, including the U.S. and U.K., have passed regulations to address the potential negative impacts of a lack of competition and high concentration in public company audit markets. One consequence of increased regulations, desired or not, is that they have presumably...
Persistent link: https://www.econbiz.de/10012837377