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Does the disclosure of an audit engagement partner's name improve the audit quality? A difference-in-difference analysis
John, Kose; Liu, Min - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-30
On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner's name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …
Persistent link: https://www.econbiz.de/10013201192
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Joint audit and accuracy of the auditor's report: An empirical study
Baldauf, Julia; Steckel, Rudolf - In: International Journal of Economic Sciences and Applied … 5 (2012) 2, pp. 7-42
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...
Persistent link: https://www.econbiz.de/10010289386
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Determinants and career consequences of early audit partner rotations
Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2021
contrast, severe audit quality issues such as financial restatements or PCAOB inspection findings are associated with early …
Persistent link: https://www.econbiz.de/10012705622
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Impact of the audit committee on audit fees: A review and future research agenda
Nerantzidis, Michail; Koutoupis, Andreas; Drogalas, George - In: Cogent Business & Management 10 (2023) 2, pp. 1-30
Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...
Persistent link: https://www.econbiz.de/10014527909
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The perceptions of external auditors on the relationship between audit fees and audit quality
Mansur, Hasan; Rahman, Abdul Aziz Abdul; Meero, Abdelrhman - In: Cogent Business & Management 9 (2022) 1, pp. 1-14
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm...
Persistent link: https://www.econbiz.de/10014505781
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The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees
Baumann, Matthias F.; Ratzinger‐Sakel, Nicole V. S. - In: International Journal of Auditing 24 (2020) 1, pp. 110-130
This article empirically examines the time dependence of audit quality and audit fee effects resulting from the presence of audit firm alumni (AFA) on audit committees (ACs) in the German setting. Following the European Union's audit reform in 2014, the subject of this study is of particular...
Persistent link: https://www.econbiz.de/10012428703
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Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
García Blandón, Josep; Argilés Bosch, Josep Maria - In: Estudios de Economía 40 (2013) 2, pp. 133-156
The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms' managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefore regulators have established mandatory...
Persistent link: https://www.econbiz.de/10011538746
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The Market for liars: Reputation and auditor honesty
McLennan, Andrew; Park, In-Uck - 2003
In the model there are two types of financial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a 'two-tier equilibrium' in which 'reputable' auditors refuse bribes offered by clients for fear of...
Persistent link: https://www.econbiz.de/10010332213
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Determinanten der Prüfungshonorare von Unternehmen aus der Medienbranche - eine empirische Untersuchung unter Einsatz einer Regressionsanalyse
Brähler, Gernot; Brune, Philipp; Göttsche, Max - 2011
Prüfungshonorare stellen für Unternehmen Kosten dar. Daher ist es für die Unternehmen von großem Interesse, welche Faktoren diese Honorare beeinflussen. Um die Determinanten für deutsche börsennotierte Medienunternehmen zu ermitteln, wird eine empirische lineare Regressionsanalyse...
Persistent link: https://www.econbiz.de/10010308161
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Versicherungsvermittlung und -beratung gegen Honorar: Begriffsabgrenzung und Status quo
Beenken, Matthias; Brühl, Bernhard; Schroeder, Nina; … - 2012
Persistent link: https://www.econbiz.de/10010309066