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Impact of COVID-19 pandemic on auditors’ responsibility : evidence from European listed companies on key audit matters

Hategan, Camelia-Daniela; Pitorac, Ruxandra-Ioana; … - In: Managerial auditing journal 37 (2022) 7, pp. 886-907

Persistent link: https://www.econbiz.de/10013407324

Die Self-Fulfilling Prophecy in der Abschlussprüfung : eine empirische Analyse

Frey, Frederik - 2014

Persistent link: https://www.econbiz.de/10010470736

Auditors' responsibility in assessing going concern assumption affected by Covid-19

Đorđević, Milica; Đukić, Tadija - In: Ekonomske teme 59 (2021) 1, pp. 77-93

The Covid-19 pandemic and the measures introduced to prevent its further spread have undoubtedly led to significant business uncertainties regarding the going concern principle. Not only has the global economy experienced negative effects of the pandemic, but a number of professions as well,...

Persistent link: https://www.econbiz.de/10012534569

The Effect of Industry–Specialist Auditors on SEO Underpricing Before and After the Global Financial Crisis

Kwon, Soo Young - 2020

This study examines whether auditors' industry expertise is negatively associated with underpricing of seasoned equity offerings (SEO) and whether the association between auditors' industry expertise and SEO underpricing changes around the global financial crisis (GFC). Using a sample of 2,028...

Persistent link: https://www.econbiz.de/10012856314

The effect of industry-specialist auditors on SEO underpricing before and after the global financial crisis

Kwon, Soo Young; Park, Jongwon; Yu, Jaeyoon - In: Auditing : a journal of practice & theory 37 (2018) 1, pp. 89-113

Persistent link: https://www.econbiz.de/10011859004

Implications of the COVID-19 pandemic on internal auditing : a field study

Jarva, Henry; Zeitler, Teresa - In: Journal of applied accounting research 25 (2024) 2, pp. 355-370

Persistent link: https://www.econbiz.de/10014506223

Information, Haftung und Prüfungsqualität : Eine fallstudienbasierte Wirkungsanalyse

Haid, Marco - 2018

Marco Haid untersucht den Einfluss von Information und Haftung auf den investierten Arbeitseinsatz sowie das Prüfungshonorar des Abschlussprüfers. Die Ergebnisse des Experiments zeigen, dass bei geringer Informationsqualität des Jahresabschlusses mehr Arbeitsstunden aufgewendet und ein...