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Auditor economic dependence and accounting conservatism : evidence from a low litigation risk setting
Liao, Yihsing; Chi, Wuchun; Chen, Yunshan - In: International journal of auditing : IJA 17 (2013) 2, pp. 117-137
Persistent link: https://www.econbiz.de/10009764862
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Three Essays on Audit Regulation, Audit Market Structure, and the Quality of Financial Statements
Heß, Benjamin - 2014
Persistent link: https://www.econbiz.de/10010408569
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The role of alumni in the theory of the accountancy firm & evidence from audit fees
Basioudis, Ilias G.; Steele, Anthony - 2000
Persistent link: https://www.econbiz.de/10001544573
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Financial Reporting and Blockchains : Audit Pricing, Misstatements, and Regulation
Cao, Sean - 2019
To understand the implications of decentralized ledger technology for financial reporting and auditing, we analyze auditor competition, audit quality, client misstatements, and regulatory policy all in a unified framework. We demonstrate how collaborative auditing using a federated blockchain...
Persistent link: https://www.econbiz.de/10012898165
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Interpretive Guidance and Financial Reporting Costs : Evidence from Audit Fees
Donelson, Dain C. - 2017
We examine the effect of interpretive accounting guidance on a direct and observable cost of financial reporting: audit … increase audit efficiency by reducing the need for auditors to continually deliberate complicated accounting issues across … interpretive accounting guidance is associated with higher audit fees. However, this effect is smallest for firms facing the …
Persistent link: https://www.econbiz.de/10012942941
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Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects
Florou, Annita - 2020
We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity...
Persistent link: https://www.econbiz.de/10012854900
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Prior audit experience and CFO financial reporting aggressiveness
Condie, Eric R.; Obermire, Kara M.; Seidel, Timothy A. - In: Auditing : a journal of practice & theory 40 (2021) 4, pp. 99-121
Persistent link: https://www.econbiz.de/10012702995
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Proactive financial reporting enforcement : audit fees and financial reporting quality effects
Florou, Annita; Morricone, Serena; Pope, Peter F. - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 167-197
Persistent link: https://www.econbiz.de/10012257833
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Female tainted directors, financial reporting quality and audit fees
Bhuiyan, Md. Borhan Uddin; Rahman, Asheq; Sultana, Nigar - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-18
Persistent link: https://www.econbiz.de/10012298582
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Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports
Chen, Long; Srinidhi, Bin N.; Tsang, Albert; Yu, Wei - In: Journal of management accounting research : JMAR 28 (2016) 2, pp. 53-76
Persistent link: https://www.econbiz.de/10011591568