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The Effect of Potential Entrants on Audit Market Competition
Williams, Devin - 2019
Concerns regarding a lack of competition in the market for public-company audits focus on Big Four audit firms. Little … concern has been raised regarding Non-Big Four firms, yet we know little about competition and barriers to entry in this … market. Prior studies only consider competition from audit firms that already have public-company clients. I examine the role …
Persistent link: https://www.econbiz.de/10012859160
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Audit Market Consolidation and Client Innovation
Gong, Qihui - 2020
. This effect is more pronounced when the acquirer in a merger is an international Big 4 auditor or when a merger leads to a …
Persistent link: https://www.econbiz.de/10012850527
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The Earnings Quality Information Content of Dividend Policies and Audit Pricing
Lawson, Bradley - 2018
Recent studies indicate dividends are associated with higher quality earnings. Our study extends the literature by examining whether dividends' information is associated with auditors' assessment of their clients' earnings quality. Our results show that auditors charge lower fees to...
Persistent link: https://www.econbiz.de/10012937430
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The Effect of Client Industry Agglomerations on Auditor Industry Specialization
Williams, Devin; Knechel, Warren Robert - 2023
Prior research on auditor industry specialization documents fee premiums for local audit offices that are industry specialists. This research assumes that the effects of specialization are uniform across markets. We examine industry specialization based on the economic theory of industry...
Persistent link: https://www.econbiz.de/10014343966
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Errors in Audited Financial Statements and Restatement – Evidence from Brazil
Imoniana, Joshua Onome - 2012
The main objective of this study was to analyze the pattern of accounting events that signals error in audited financial statements and resulted in restatement in Brazil during the periods of 2000-2009. The study which is characterized as interpretative, borrows a leaf from the contexts studied...
Persistent link: https://www.econbiz.de/10013101036
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Are Voluntary Internal Controls-Related Audit Report Disclosures Informative in IPOs?
Czerney, Keith - 2015
Initial public offering (IPO) companies are exempt from Section 404 of the Sarbanes-Oxley Act of 2002, leaving investors to assess the quality of an IPO company's internal controls, which affect the quality of management-provided financial information, without an opinion on internal controls...
Persistent link: https://www.econbiz.de/10013015490
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Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements
Omer, Thomas C. - 2019
This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...
Persistent link: https://www.econbiz.de/10012905057
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The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag
Hasballah, Husaini Saini - 2019
Objective – This study aims to examine the relationship between audit committee effectiveness on Audit Report Lag (ARL), and the moderating effect of audit quality on the relationship between audit committee effectiveness and ARL. Methodology/Technique – 109 non-financial Indonesian listed...
Persistent link: https://www.econbiz.de/10012889612
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Internal Audit Competency Changes in Response to Financial Reporting Quality Failures
Reville, Melissa - 2019
Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous survey-based data. Using this longitudinal data, we test...
Persistent link: https://www.econbiz.de/10012898518
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The Value-Add of an Audit in a Post-SOX World
Boyle, Erik S. - 2018
Although researchers commonly acknowledge that public-company audits should add value by improving the precision of financial information via reduced estimation errors, prior literature correctly notes that there is little direct archival evidence to support this assertion. Moreover, regulatory...
Persistent link: https://www.econbiz.de/10012936395