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Audit Quality, Accounting Attributes and the Cost of Equity Capital
Li, Yang - 2009
We argue that audit quality has direct and indirect effects on the cost of equity capital. Direct effects are consistent with auditor reputation effects reflecting insurance and/or assurance roles. However, if audit quality is at least in part a reflection of expected assurance levels, then we...
Persistent link: https://www.econbiz.de/10013155919
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The influence of professional qualification on customer perceptions of accounting services quality and retention decisions
Zaman Groff, Maja; Slapničar, Sergeja; Štumberger, Neža - In: Journal of business economics and management 16 (2015) 4, pp. 753-768
Persistent link: https://www.econbiz.de/10011383064
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Developing client service competencies in accounting students : integrating a service quality experience in an accounting course
Moshavi, Dan; Johnson, Christie; Giullian, Marc - In: Journal of the Academy of Business Education : JABE 8 (2007) 1, pp. 56-68
Persistent link: https://www.econbiz.de/10003870792
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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Effect of audit quality and accounting and finance backgrounds of audit committee members on firms' compliance with IFRS for goodwill impairment testing
Bepari, Md Khokan; Mollik, Abu Taher - In: Journal of applied accounting research 16 (2015) 2, pp. 196-220
Persistent link: https://www.econbiz.de/10011379347
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The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
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When the PCAOB talks, who listens? : evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors
Abbott, Lawrence J.; Gunny, Katherine A.; Zhang, Tracey … - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 1-31
Persistent link: https://www.econbiz.de/10009751205
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Bringing darkness to light : the influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement disclosures
Schmidt, Jaime; Wilkins, Michael - In: Auditing : a journal of practice & theory 32 (2013) 1, pp. 221-244
Persistent link: https://www.econbiz.de/10009721272
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Dysfunctional auditing behaviour : empirical evidence on auditors' behaviour in Macau
Yuen, Desmond C. Y.; Law, Philip K. F.; Lu, Chan; Guan, … - In: International journal of accounting and information … 21 (2013) 3, pp. 209-226
Persistent link: https://www.econbiz.de/10009789728
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Accounting misstatements following lawsuits against auditors
Lennox, Clive; Li, Bing - In: Journal of accounting & economics 57 (2014) 1, pp. 58-75
Persistent link: https://www.econbiz.de/10010256084