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Audit Partner Tenure and Reported Internal Control Reporting Quality : U.S. Evidence from the Not-for-Profit Sector

Fitzgerald, Brian; Omer, Thomas C.; Thompson, Anne - 2018

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality for large U.S. not-for-profit (NFP) organizations. Regulators contend that audit partners lose their objectivity over successive audits, reducing audit quality. A large body of...

Persistent link: https://www.econbiz.de/10014144999

Audit Partner Tenure and Internal Control Reporting Quality : U.S. Evidence from the Not-for-Profit Sector

Fitzgerald, Brian; Omer, Thomas C.; Thompson, Anne - 2017

Persistent link: https://www.econbiz.de/10014120091

Does task-specific knowledge improve audit quality : evidence from audits of income tax accounts

Goldman, Nathan C.; Harris, M. Kathleen; Omer, Thomas C. - In: Accounting, organizations and society : an … 99 (2022), pp. 1-22

Persistent link: https://www.econbiz.de/10013206527

Client deadline concentration in audit offices and audit quality

Czerney, Keith; Jang, Daun; Omer, Thomas C. - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 55-75

Persistent link: https://www.econbiz.de/10012295485

The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality

Chi, Wuchun; Myers, Linda A.; Omer, Thomas C.; Xie, Hong - In: Review of accounting studies 22 (2017) 1, pp. 361-391

Persistent link: https://www.econbiz.de/10011655624

The impact of religion on the going concern reporting decisions of local audit offices

Omer, Thomas C.; Sharp, Nathan Y.; Wang, Dechun - In: Journal of business ethics : JOBE 149 (2018) 4, pp. 811-831

Persistent link: https://www.econbiz.de/10011867288

Affiliated former partners on the audit committee : influence on the auditor-client relationship and audit quality

Christensen, Brant E.; Omer, Thomas C.; Shelley, Marjorie K. - In: Auditing : a journal of practice & theory 38 (2019) 3, pp. 95-119

Persistent link: https://www.econbiz.de/10012117039

Understanding audit quality : insights from audit professionals and investors

Christensen, Brant E.; Glover, Steven M.; Omer, Thomas C.; … - In: Contemporary accounting research : a journal of the … 33 (2016) 4, pp. 1648-1684

Persistent link: https://www.econbiz.de/10011639152

The distraction effect of non-audit services on audit quality

Beardsley, Erik L.; Imdieke, Andrew J.; Omer, Thomas C. - In: Journal of accounting & economics 71 (2021) 2/3, pp. 1-20

Persistent link: https://www.econbiz.de/10012533582

Audit office industry diversity and audit quality

Beardsley, Erik L.; Goldman, Nathan C.; Omer, Thomas C. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 777-805

Persistent link: https://www.econbiz.de/10013389061