Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory … impairment of auditor independence and audit quality. Design/methodology/approach – A questionnaire survey was conducted of 235 … NSW local council finance professionals and 35 local council internal auditors in May 2006. Findings – The most important …

Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory … impairment of auditor independence and audit quality. Design/methodology/approach – A questionnaire survey was conducted of 235 … NSW local council finance professionals and 35 local council internal auditors in May 2006. Findings – The most important …

Purpose – This study seeks to examine the relation between non-audit services provided by incumbent auditors and an … important aspect of earnings quality – conservatism, using New Zealand data. Conservatism is defined as the adoption of … auditor behaviour. Auditors in New Zealand may therefore still maintain their independence “in fact”, irrespective of the …

Purpose – This study seeks to examine the relation between non‐audit services provided by incumbent auditors and an … important aspect of earnings quality – conservatism, using New Zealand data. Conservatism is defined as the adoption of … auditor behaviour. Auditors in New Zealand may therefore still maintain their independence “in fact”, irrespective of the …

attributes for all respondents related to the quality of previous experience with the incumbent. Consistent with hypothesis …, attributes proxying for a quality auditor (technical competence, independence and reputation) were more important for rotators …. Research limitations/implications – The authors proxied rotation/retention by intention. Given the importance of audit quality …

of auditors improves investors’ perceptions of the quality of accounting information. Using over 4,000 firm …In Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on …‐year observations from 1994 to 2002, we find that investors respond more favorably to positive earnings audited by assigned auditors …

audit fees relative to other companies in their industries are more likely to be loyal to their auditors. Design … differentiate between auditor dismissal and auditor resignation in the classification of clients that switched auditors. It also …

attributes for all respondents related to the quality of previous experience with the incumbent. Consistent with hypothesis …, attributes proxying for a quality auditor (technical competence, independence and reputation) were more important for rotators …. Research limitations/implications – The authors proxied rotation/retention by intention. Given the importance of audit quality …

enhancement in earnings quality in the post-reform era. Design/methodology/approach – This study predicts that as the cost of … faces, we compare the earnings quality of a sample of “established” (S&P/ASX 100) to a sample of “emerging” (S&P/ASX Small …, earnings quality and corporate governance mechanisms over the pre- and post-regulatory period. Findings – The paper's results …

of auditors improves investors’ perceptions of the quality of accounting information. Using over 4,000 firm …In Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on …-year observations from 1994 to 2002, we find that investors respond more favorably to positive earnings audited by assigned auditors …