This study examines the effects of a joint audit on auditor's report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit's quality. We measure the audit's quality using the degree of auditor consensus in the auditor's report. We also...

This study aims to investigate, through the development and operationalized constructs of service quality, service charge, perceived value, and customer satisfaction; customer satisfaction and its determinants of the banking industry in Bangladesh. An exploratory factor analysis and structural...

Die Einschätzung und Berichterstattung des Abschlussprüfers über wesentliche Unsicherheiten in Verbindung mit der Fortführung der Unternehmenstätigkeit stellt für die Stakeholder eines Unternehmens eine wichtige Informationsquelle dar. In der vorliegenden Arbeit werden daher die...

For the study of entrepreneurship, a cornerstone of modern competitive economy, perhaps there is no liberal profession better suited to be analysed than the financial audit. The financial auditor is meant to be an entrepreneur, to take his destiny into his own hands, because, in order to be...

This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...