's quality on information asymmetry and bid‐ask spreads is an emerging economy such as Tunisia is very appealing because earnings …Purpose – The purpose of this paper is to examine the relationship between information asymmetry and the quality of the … employment of an industry specialist and big auditors; and positively related to audit firm tenure. However, further tests refine …

Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory … impairment of auditor independence and audit quality. Design/methodology/approach – A questionnaire survey was conducted of 235 … NSW local council finance professionals and 35 local council internal auditors in May 2006. Findings – The most important …

Purpose – Irregular auditing practices, such as false sign‐off, are evidence that proper implementation of work … French audit seniors. The interviews were meant to highlight the role of irregular auditing in view of the individual and … systematically dysfunctional, irregular auditing plays an important role in audit firms, and that it can only be understood in view …

Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory … impairment of auditor independence and audit quality. Design/methodology/approach – A questionnaire survey was conducted of 235 … NSW local council finance professionals and 35 local council internal auditors in May 2006. Findings – The most important …

Purpose – The purpose of this paper is two‐fold: first, to examine whether the quality of accruals, as measured by … by Big‐N auditors with lower‐independence experienced the greatest improvement in accrual persistence. Originality …/value – This is the first paper to evaluate SOX‐related improvements in the quality of earnings as measured by accrual persistence …

between auditors and clients are included. Further, auditor opinion judgments are examined as a determinant of auditor quality … between 1983 and 1987, all pre Statement of Auditing Standard (SAS) 58) to the issuance of a clean opinion (up through 1995 …). Originality/value – This study examines the linkage between auditor tenure and audit quality in a broader context than has been …

external audit function and overall audit quality. Additionally, it aims to discuss how audit firms maneuvered through the … discussion is based on interviews conducted with auditors from nine public accounting firms located in Northeast Ohio, United … for the auditors. The new reform has significantly impacted the audit environment in terms of: scope of services; client …

Purpose – The paper aims to examine the relation between fees paid to auditors and audit quality during the period of … estimation model drawn from prior literature. The paper employs two metrics to assess audit quality – the standard deviation of … quality proxies over all years. These findings are robust to a variety of additional tests and several alternative design …

Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting … novel data on firms, audit firms, and auditors-the key players in the market-, we find that audit mandates increase the … number of audits, audit firms, and auditors, but decrease average auditor wages. These findings are consistent with mandates …

Purpose – The purpose of this paper is to consider changing perceptions of audit quality in the UK during a period of … significant environmental change. The views of three audit stakeholder groups of auditors (n=109 and 183), auditees (n=75 and 121 … administration is undertaken. Findings – Results identify that audit quality is defined by four higher-order factors labeled …