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Information, Haftung und Prüfungsqualität : eine fallstudienbasierte Wirkungsanalyse
Haid, Marco - 2018
Persistent link: https://www.econbiz.de/10011848752
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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...
Persistent link: https://www.econbiz.de/10014019095
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The impact of COVID-19 lockdown on audit fees and audit delay : international evidence
Harjoto, Maretno Agus; Laksmana, Indrarini - In: International journal of accounting and information … 30 (2022) 4, pp. 526-545
Persistent link: https://www.econbiz.de/10013343377
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The impact of economic sanctions on audit pricing
Kim, Oksana - In: Journal of contemporary accounting & economics 17 (2021) 2, pp. 1-16
Persistent link: https://www.econbiz.de/10012648645
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How Did the COVID-19 Pandemic Affect Audit Fees and Delays?
Ettredge, Michael; Mao, Juan; Stone, Mary S.; Sun, Lili - 2023
We investigate the association of location-specific severity of the 2019 Coronavirus pandemic (COVID) with changes in …
Persistent link: https://www.econbiz.de/10014357788
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The Impact of COVID-19 Restrictions on Audit Fees and Audit Delay : Evidence from Auditor Local Offices
Harjoto, Maretno A.; Laksmana, Indrarini - 2023
This study examines the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level. Using the state-by-state lockdown data to measure the degree of public health restrictions in auditor office locations. Using a sample of 2,252 U.S. firms during...
Persistent link: https://www.econbiz.de/10014261373
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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
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Re-examining auditability through auditors’ responses to COVID-19 : roles and limitations of improvisation on the production of auditing knowledge
Luo, Yi; Malsch, Bertrand - In: Auditing : a journal of practice & theory 42 (2023) 3, pp. 155-175
Persistent link: https://www.econbiz.de/10014370638
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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
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Auditors' response to regulators during COVID-19 : disclosures of key audit matters
Rainsbury, Elizabeth; Bandara, Saman; Perera, Ahesha - In: Asian review of accounting 31 (2023) 1, pp. 42-56
Persistent link: https://www.econbiz.de/10014230228