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What's in a name? : initial evidence of U.S. audit partner identification using difference-in-differences analyses
Cunningham, Lauren M.; Li, Chan; Stein, Sarah E.; … - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 139-163
Persistent link: https://www.econbiz.de/10012121929
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A reexamination of audit fees for initial audit engagements in the post-SOX period
Desir, Rosemond; Casterella, Jeffrey R.; Kokina, Julia - In: Auditing : a journal of practice & theory 33 (2014) 2, pp. 59-78
Persistent link: https://www.econbiz.de/10010407845
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Auditor fees, discretionary book-tax differences, and tax avoidance
Kraft, Anastasia; Lopatta, Kerstin - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 127-155
Persistent link: https://www.econbiz.de/10011636122
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On the economics of audit partner tenure and rotation : evidence from PCAOB data
Gripper, Brandon; Hail, Luzi; Leuz, Christian - 2018
Persistent link: https://www.econbiz.de/10012065119
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On the economics of audit partner tenure and rotation : evidence from PCAOB data
Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2018
We provide the first partner tenure and rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as economic tradeoffs with respect to audit hours and fees. On average, we find no evidence for audit quality...
Persistent link: https://www.econbiz.de/10011932380
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On the economics of mandatory audit partner rotation and tenure : evidence from PCAOB data
Gipper, Brandon; Hail, Luzi; Leuz, Christian - In: The accounting review : a publication of the American … 96 (2021) 2, pp. 303-331
Persistent link: https://www.econbiz.de/10012508250
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On the economics of audit partner tenure and rotation : evidence from PCAOB data
Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2018
We provide the first partner tenure and mandatory rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as on audit pricing and production. On average, we find no evidence for audit quality declines over...
Persistent link: https://www.econbiz.de/10011872986
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The disclosure and consequences of U.S. critical audit matters
Burke, Jenna J.; Hoitash, Rani; Hoitash, Udi; Xiao, Summer - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 59-95
Persistent link: https://www.econbiz.de/10014289490
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Relationship between audit firm size, non-audit services and audit quality
Ilaboya, O.J.; Okoye, F.A. - In: DBA Africa management review 5 (2015) 1, pp. 1-10
Persistent link: https://www.econbiz.de/10012249759
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Non-audit services, audit quality and enforcement : evidence form German enforcement examinations
Gros, Marius - In: International journal of economics and accounting : IJEA 7 (2016) 3, pp. 218-249
Persistent link: https://www.econbiz.de/10011654279