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Group Audits, Group-Level Controls, and Component Materiality : How Much Auditing is Enough?
Stewart, Trevor - 2012
Auditing standards now mandate that group auditors determine and implement appropriate component materiality amounts, which ultimately affect group audit scope, reliability, and value. However, standards are silent about how these amounts should be determined and methods being used in practice...
Persistent link: https://www.econbiz.de/10013101039
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How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence
Brazel, Joseph F.; Gold, Anna; Leiby, Justin; Schaefer, … - 2023
engagements, and often is not communicated to the entire engagement team. We then experimentally investigate whether the explicit … communication of AC support to the entire engagement team (by the partner vs. directly from the AC chair) impacts the skepticism of … auditors. AC support increases skeptical actions when management attitudes towards the engagement team are poor. However …
Persistent link: https://www.econbiz.de/10014265469
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Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate
Brazel, Joseph F.; Brown, Veena L; Sidgman, Juergen - 2022
always an option. To facilitate multitasking, engagement team communications have extended in-person interactions to computer …
Persistent link: https://www.econbiz.de/10014242313
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Group judgment and decision making in auditing : past and future research
Trotman, Ken T.; Bauer, Tim D.; Humphreys, Kerry A. - In: Accounting, organizations and society : an … 47 (2015), pp. 56-72
Persistent link: https://www.econbiz.de/10011420878
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Fraud brainstorming group composition in auditing : the persuasive power of a skeptical minority
McAllister, Michelle; Blay, Allen D.; Kadous, Kathryn - In: The accounting review : a publication of the American … 96 (2021) 3, pp. 431-448
Persistent link: https://www.econbiz.de/10012596303
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How do lead auditor instructions influence component auditors' evidence collection decisions? : the joint influence of construal interpretations and responsibility
Zhu, Skye; Phang, Soon-Yeow - In: Contemporary accounting research : the journal of the … 41 (2024) 1, pp. 591-619
Persistent link: https://www.econbiz.de/10014518438
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Non-audit services and financial reporting quality : evidence from 1978 - 1980
Koh, Kevin; Rajgopal, Shivaram; Srinivasan, Suraj - 2011 - Rev.
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...
Persistent link: https://www.econbiz.de/10009241457
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An assessment of the quality of auditors’ reports in the Nigerian banking industry
Dandage, Kabiru I.; Rufai, Abdullahi Sani - In: Journal of finance and investment analysis 2 (2013) 2, pp. 63-75
The preparation, presentation, analysis, and interpretation of financial statements of an organization are major functions of the accounting system. This paper therefore, assesses the quality of auditor’s reports in the Nigerian Banking Industry, with a view to ascertaining the level of...
Persistent link: https://www.econbiz.de/10009746025
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
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...
Persistent link: https://www.econbiz.de/10010250808
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Shareholders' demand for conservatism : accounting conservatism, earnings management, and the stewardship value of information
Larmande, Francois - 2015
This paper analyzes the impact of agents' risk aversion and other agency parameters on optimal bias in the performance measures used for incentive contracts. Prior research has shown that the limited liability of the agent results in a demand for accounting systems that are stringent compared to...
Persistent link: https://www.econbiz.de/10011544458