Supply chain management has emerged as one of the more important topics in managerial accounting. The importance of information exchange between parties involved in supply chains has also been well documented. By addressing the value of audits in this setting, this theoretical paper serves to...

The objective of this study is to ascertain the determinants of audit quality with a focus on healthcare firms listed on the floor of Nigeria Stock Exchange from 2010-2016. This study made use of secondary data obtained from fact books, annual reports and account of selected healthcare firms...

The minimization of cost is an important issue in the domain of continuous auditing (CA) research (Pathak, Chaouch amp; Sriram, 2005). This cited study of continuous audit of databases motivated us to work further and provide a general, complete and precise solution. In the present study, we...

We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80 Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...

This study tests the hypothesis that the companies which have lower credit ratings are charged higher audit fees or the companies which have higher credit ratings pay lower audit fees. The hypothesis is based on the assumption that these price differentials should be observed given Credit...

At present, ways to improve audit quality and auditing decisions are intensively being discussed worldwide by standard setters and researchers. Audit quality is mainly influenced by two factors the requirements of standard setters and the professional judgment of auditors. Especially the...

This study examines the decisions of firms to voluntarily disclose tax fees paid to their external auditors. Although the Securities and Exchange Commission (SEC) began requiring public companies to disclose fees paid to auditors in 2000, separate disclosure of tax service fees as a component of...

The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on extensive review of literature. We find, among others,...