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Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? : an auditors' perspective during the COVID-19 pandemic
Al-Ansi, Ali Ali - In: Cogent business & management 9 (2022) 1, pp. 1-18
In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit effort on the quality of auditors' performance during the...
Persistent link: https://www.econbiz.de/10014443911
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Effect of audit firm industry specialization on cost of debt financing : evidence from Ghana
Yeboah, Ebenezer Nana; Yang, Zhou; Arthur, Benedict; … - In: Cogent business & management 10 (2023) 1, pp. 1-15
This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting...
Persistent link: https://www.econbiz.de/10014466813
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National level, city level auditor industry specialization and cost of debt
Li, Chan; Xie, Yuan; Zhou, Jian - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 395-417
Persistent link: https://www.econbiz.de/10008698026
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Customer satisfaction, corporate image, and service quality in professional services
Cameran, Mara; Moizer, Peter; Pettinicchio, Angela - In: The service industries journal 30 (2010) 3/4, pp. 421-435
Persistent link: https://www.econbiz.de/10003980721
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The effects of the provision of consulting services on audit reporting quality
Willoughby, Michael; Carmona, Pedro; Momparler, Alexandre - In: The service industries journal 32 (2012) 3/4, pp. 411-429
Persistent link: https://www.econbiz.de/10009510679
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Auditor workload compression and busy season auditor switching
López, Dennis M.; Peters, Gary F. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 2, pp. 357-380
Persistent link: https://www.econbiz.de/10009267514
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Is enhanced audit quality associated with greater real earnings management?
Chi, Wuchun; Lisic, Ling Lei; Pevzner, Mikhail - In: Accounting horizons : a quarterly publication of the … 25 (2011) 2, pp. 315-335
Persistent link: https://www.econbiz.de/10009267516
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Restatements : do they affect auditor reputation for quality?
Irani, Afshad J.; Tate, Stefanie L.; Xu, Le - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 829-851
Persistent link: https://www.econbiz.de/10011428914
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
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Client identification and client commitment in a privately held client setting : unique constructs with opposite effects on auditor objectivity
Herda, David N.; Lavelle, James J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 577-601
Persistent link: https://www.econbiz.de/10011374533