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Audit pricing and the Big4 fee premium: evidence from Belgium
Caneghem, Tom Van - In: Managerial Auditing Journal 25 (2010) February, pp. 122-139
). The findings also have implications for the (Belgian) auditing profession. For example, the fact that significant …
Persistent link: https://www.econbiz.de/10009319187
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Citation “snapshot” of three leading international auditing journals
McKee, Thomas E. - In: Managerial Auditing Journal 25 (2010) September, pp. 724-733
Purpose – This paper aims to examine the “impact” of three leading international auditing journals via citation … analysis. Design/methodology/approach – A Google Scholar citation analysis was conducted for the period 2001-2006 for Auditing …: A Journal of Practice & Theory, Managerial Auditing Journal, and International Journal of Auditing. The top ten …
Persistent link: https://www.econbiz.de/10009319195
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Auditor conservatism following audit failures
Fafatas, Stephan A. - In: Managerial Auditing Journal 25 (2010) July, pp. 639-658
Purpose – The purpose of this paper is to examine the effects of audit failure on Big 4 audit firm monitoring activities. The paper analyzes changes in discretionary accruals (DAs) among clients of firms implicated in audit failure events and examines whether these DAs decline in the period...
Persistent link: https://www.econbiz.de/10009319196
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The value of audit qualifications in China
Czernkowski, Robert; Green, Wendy; Wang, Yi - In: Managerial Auditing Journal 25 (2010) June, pp. 404-426
Purpose – The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function. Design/methodology/approach – The question is addressed...
Persistent link: https://www.econbiz.de/10009319200
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The effects of task complexity and skill on over/under-estimation of internal control
Mascha, Maureen Francis; Miller, Cathleen L. - In: Managerial Auditing Journal 25 (2010) September, pp. 734-755
subjects are senior-level students in auditing courses at three Midwest universities. Findings – It is found that subjects …
Persistent link: https://www.econbiz.de/10009319202
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CPAs' employment with former audit clients and auditor independence in the post-Enron era
Law, Philip - In: Managerial Auditing Journal 25 (2010) March, pp. 240-258
/independence situations in the local auditing environment. …
Persistent link: https://www.econbiz.de/10009319205
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Time pressure, task complexity, and audit effectiveness
Bowrin, Anthony R.; II, James King - In: Managerial Auditing Journal 25 (2010) February, pp. 160-181
Purpose – The purpose of this paper is to examine the relationships among time pressure (TP), task complexity (TC), and audit effectiveness (AE). It is motivated by the conflicting results reported in prior TP studies. Design/methodology/approach – The research hypotheses are developed using...
Persistent link: https://www.econbiz.de/10009319207
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Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle: Additional evidence from Barbados
Alleyne, Philmore; Persaud, Nadini; Alleyne, Peter; … - In: Managerial Auditing Journal 25 (2010) July, pp. 553-568
relationship between level of auditing experience of auditors and perceived effectiveness of fraud detection techniques. The study …, the findings of this study do indicate that auditing procedures in this developing country are on par with those of …
Persistent link: https://www.econbiz.de/10009319209
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Do investors perceive the going-concern opinion as useful for pricing stocks?
O'Reilly, Dennis M. - In: Managerial Auditing Journal 25 (2010) January, pp. 4-16
is valued by investors. Auditing standards that require an assessment of client viability should remain in place …
Persistent link: https://www.econbiz.de/10009319215
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Audit fee premium and auditor change: the effect of Sarbanes-Oxley Act
Ebrahim, Ahmed - In: Managerial Auditing Journal 25 (2010) February, pp. 102-121
Purpose – The purpose of this paper is to provide more comprehensive analysis of the effects of Sarbanes-Oxley (SOX) Act on both audit fee premium and auditor change in the US audit market. Design/methodology/approach – The audit fee premium model is employed to track the trend in audit fee...
Persistent link: https://www.econbiz.de/10009319216