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Audit Market Consolidation and Client Innovation

Gong, Qihui - 2020

. This effect is more pronounced when the acquirer in a merger is an international Big 4 auditor or when a merger leads to a …

Persistent link: https://www.econbiz.de/10012850527

Corporate Innovation and Audit Fees

Zhang, Daqun (David) - 2020

efficiency (more aged patent portfolio) are associated with lower (higher) audit fees. Furthermore, firms with higher innovation …

Persistent link: https://www.econbiz.de/10012833187

Audit Fees and Corporate Innovation

Kim, Hyung Tae - 2020

innovative-effort efficiency can attenuate the demand for greater audit effort associated with a client's risky research … effort, but the efficiency of a firm's innovative effort can attenuate the demand for heightened audit effort against risky …, innovative efforts. Findings suggest that the external auditor does not always discourage corporate innovation as the efficiency …

Persistent link: https://www.econbiz.de/10012831480

Costs of Public Auditor Oversight : Real Earnings Management and Innovation Loss

Lamoreaux, Phillip T.; Myers, Noah; Snow, Mason C. - 2022

Prior research documents positive effects of PCAOB oversight on reporting and audit quality. However, to gain a clear understanding of the net benefits of regulation, it is important to also investigate corresponding costs. To this end, we investigate the relation between PCAOB inspection...

Persistent link: https://www.econbiz.de/10013306588

An audit tool for innovation processes of logistics service providers

Busse, Christian; Wagner, Stephan M. - In: Managing innovation : the new competitive edge for …, (pp. 107-133). 2008

Persistent link: https://www.econbiz.de/10003670780

The effects of information technology innovativeness on audit efficiencies

Lee, Lorraine; Whitworth, James; Hermanson, Susan - In: Review of business information systems 19 (2015) 1, pp. 25-38

Persistent link: https://www.econbiz.de/10011432723

Impact of technological advancements on auditing of financial statements

Imoniana, Joshua Onome; Nava Filho, Daniel Carlos; … - In: European research studies 26 (2023) 4, pp. 131-159

Persistent link: https://www.econbiz.de/10014531866

The termination of central government internal auditing and the emergence of the innovation society

Skærbæk, Peter; Themsen, Tim Neerup - In: Financial accountability and management 38 (2022) 3, pp. 360-375

Persistent link: https://www.econbiz.de/10013332803

Competition and innovation : the breakup of IG Farben

Poege, Felix - 2022

The relationship between competition and innovation is difficult to disentangle, as exogenous variation in market …

Persistent link: https://www.econbiz.de/10013358717

Innovation and External Technology Acquisition

Gantumur, Tseveen - 2010

Persistent link: https://www.econbiz.de/10003957420

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