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The impact of benchmark set composition on auditors' Level 3 fair value judgments
Bhattacharjee, Sudip; Moreno, Kimberly K.; Wright, Nicole S. - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 91-108
Persistent link: https://www.econbiz.de/10012134978
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Benchmarking the ethics of internal auditors : a comparative analysis of private and public sector
Pappa, Evangelia; Filos, John - In: Spoudai : journal of economics and business 69 (2019) 1/2, pp. 30-44
The main purpose of the paper is to benchmark the ethical behavior of internal auditors in Greece proposing a theoretical framework for ‘ethics’ based on principles and rules of professional conduct. Furthermore, the paper aims at comparing internal auditors’ ethical behavior among the...
Persistent link: https://www.econbiz.de/10012063028
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Auditor benchmarking of client disclosures
Drake, Michael S.; Lamoreaux, Phillip T.; Quinn, Phillip J. - In: Review of accounting studies 24 (2019) 2, pp. 393-425
Persistent link: https://www.econbiz.de/10012098998
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Commitment vs. flexibility with costly verification
Halac, Marina; Yared, Pierre - 2016
Persistent link: https://www.econbiz.de/10011585721
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Commitment vs. flexibility with costly verification
Halac, Marina; Yared, Pierre - 2018
Persistent link: https://www.econbiz.de/10011860214
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Audit quality across non-audit service fee benchmarks : evidence from material weakness opinions
Legoria, Joseph; Rosa, Gina; Soileau, Jared S. - In: Research in accounting regulation 29 (2017) 2, pp. 97-108
Persistent link: https://www.econbiz.de/10011811182
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Contrôle externe : modalités et enjeux
Doublet, Jean-Marie (ed.) - 2004
Persistent link: https://www.econbiz.de/10002153600
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Do Auditors Overemphasize Contextual Benchmarks? Archival Evidence on Contrast Effects in Auditors’ Assessment of Client Risk
Hallman, Nicholas - 2017
permeates the audit process, driving decisions regarding client retention, audit pricing, the extent of audit testing, and the …, are more likely to issue going concern opinions, and charge higher audit fees when clients appear riskier in the context …
Persistent link: https://www.econbiz.de/10012960817
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Commitment versus flexibility with costly verification
Halac, Marina; Yared, Pierre - In: Journal of political economy 128 (2020) 12, pp. 4523-4573
Persistent link: https://www.econbiz.de/10012600132
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Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?
Casey, Ryan J.; Kaplan, Steven E.; Pinello, Arianna S. - In: Advances in accounting : a research annual 31 (2015) 1, pp. 1-10
Persistent link: https://www.econbiz.de/10011344330