external audit firm's staff, companies routinely hire ex-auditors to fill numerous types of company positions. Most of these … employment relationships benefit both the company and the ex-auditor, with no decline in the quality of financial reporting …. Clients often prefer to hire former employees of their audit firm because former auditors typically possess numerous …

Fortune 1000 clients. After controlling for other factors related to audit fees (including audit quality attributes), client … to audit quality attributes is the factor associated with an audit fee premium. This dimension of satisfaction may … reflect other aspects of service quality not documented in the literature, or it may simply enable an auditor to earn economic …

been a trend to increased uniformity in accounting and auditing standards. However, uniformity in auditing also requires … uniformity in the application of those standards. This paper examines the potential for differences in application of auditing … standards due to the influence of cultural differences influencing decision-making by auditors. This study examines the effect …

Leading academic and professional accountants have suggested that the crisis in auditing over the past few years may … increases in fees, not decreases, which suggests that quality-based advertising took place, and not price-based advertising. In …

imposed on auditing firms, in providing professional services to their audit clients, which is as a result of a number of …

Internal auditors are supporting organs established by the Board of Directors in the implementation of Good Corporate … Governance (GCG). The role and function within a company's internal auditors are used as parameters and indicators to measure … implementation of GCG principles. The aim of the research are to determine and analyze the influence of role of internal auditors as …

. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … specialist auditors may alter operating decisions to meet earnings targets, referred to as real activities manipulation. This … essay investigates whether clients of industry specialist auditors that have an incentive to manage earnings are constrained …

peer-review in Accounting, Auditing and Accountability Journal, published by and copyright Emerald. …

The Phar Mor case involved a massive collusive fraud by management. Although there were no claims the auditors …Finding Auditors Liable for Fraud: What the Jury Heard in the Phar Mor CaseBy David M. Cottrell and Steven M. GloverIn … claims the auditors participated in the fraud, plaintiffs' attorneys were able to convince the jury that the firm was liable …