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Client concerns about information spillovers from sharing audit partners

Kang, Jung Koo; Lennox, Clive; Pandey, Vivek - In: Journal of accounting & economics 73 (2022) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10013191163

Auditor specialization and information spillovers

Petrov, Evengy; Stocken, Phillip C. - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 401-428

Persistent link: https://www.econbiz.de/10013503620

Supplier audit information sharing and responsible sourcing

Ha, Albert Y.; Shang, Weixin; Wang, Yunjie - In: Management science : journal of the Institute for … 69 (2023) 1, pp. 308-324

Persistent link: https://www.econbiz.de/10014289071

Financial restatements, cost of debt and information spillover : evidence from the secondary loan market

Park, Jong Chool; Wu, Qiang - In: Journal of business finance & accounting : JBFA 36 (2009) 9/10, pp. 1117-1147

Persistent link: https://www.econbiz.de/10003909842

Client Concerns About Information Spillovers from Sharing Audit Partners

Kang, Jung Koo - 2020

We hypothesize that companies in the same product market avoid sharing the same audit partner when they are concerned about possible information spillovers. Consistent with our hypothesis, we find that product market rivals are less likely to share the same partner when they perceive that...

Persistent link: https://www.econbiz.de/10012837993

Spillover effect of digital transformation along the supply chain : From the perspective of suppliers’ audit fees

Li, Lu; Bo, Wen; Qin, Libin - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-30

suppliers' audit fees and find a significant reduction in such fees when customers undergo digital transformation. An economic …. This is achieved by mitigating suppliers' business risks and improving earnings quality. Heterogeneity analysis reveals … that the impact of customers' digital transformation on suppliers' audit fees is more pronounced when the supply chain is …

Persistent link: https://www.econbiz.de/10015051205

Auditor independence and outsourcing : aligning incentives to mitigate shilling and shirking

Palmarozzo, Ashley; Short, Jodi L.; Toffel, Michael W. - 2021

Multinational corporations (MNCs) hire auditors to assess business partners’ compliance with quality, working conditions, and environmental standards. Independent third-party auditors are widely assumed to outperform second-party auditors employed and thus controlled by MNCs. However,...

Persistent link: https://www.econbiz.de/10012511885

Audit partner disclosure : an experimental exploration of accounting information contagion

Lambert, Tamara A.; Luippold, Benjamin L.; Stefaniak, … - In: Behavioral research in accounting 30 (2018) 1, pp. 27-38

Persistent link: https://www.econbiz.de/10011865330

Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior

Alm, James; Jackson, Betty R.; McKee, Michael - 2006

Taxpayer audits are a central feature of the voluntary compliance system in the United States federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited. Audits are also believed to have an indirect deterrent effect on individuals not...

Persistent link: https://www.econbiz.de/10014058782

The impact of competing goals, experience, and litigation consciousness on auditors' judgments

Asare, Stephen K.; Cianci, Anna M.; Tsakumis, George T. - In: International journal of auditing : IJA 13 (2009) 3, pp. 223-236

Persistent link: https://www.econbiz.de/10003897981

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