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Audit Quality, Accounting Attributes and the Cost of Equity Capital
Li, Yang - 2009
We argue that audit quality has direct and indirect effects on the cost of equity capital. Direct effects are consistent with auditor reputation effects reflecting insurance and/or assurance roles. However, if audit quality is at least in part a reflection of expected assurance levels, then we...
Persistent link: https://www.econbiz.de/10013155919
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The influence of professional qualification on customer perceptions of accounting services quality and retention decisions
Zaman Groff, Maja; Slapničar, Sergeja; Štumberger, Neža - In: Journal of business economics and management 16 (2015) 4, pp. 753-768
Persistent link: https://www.econbiz.de/10011383064
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Audit committee diligence around initial audit engagement
Kalelkar, Rachana - In: Advances in accounting : a research annual 33 (2016), pp. 59-67
Persistent link: https://www.econbiz.de/10011531211
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The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, Patrick; Freidank, Carl-Christian - In: European journal of law and economics 40 (2015) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10011473931
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Three essays in experimental accounting
Hattenbach, Thomas - 2019
Persistent link: https://www.econbiz.de/10012062368
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Realigning auditors' accountability : experimental evidence
Hurley, Patrick J.; Mayhew, Brian W.; Obermire, Kara M. - In: The accounting review : a publication of the American … 94 (2019) 3, pp. 233-250
Persistent link: https://www.econbiz.de/10012029385
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Auditor tenure and accounting conservatism : evidence from Greece
Rickett, Laura K.; Maggina, Anastasia G.; Alam, Pervaiz - In: Managerial auditing journal 31 (2016) 6/7, pp. 538-565
Persistent link: https://www.econbiz.de/10011590359
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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Auditors' and accounting educators' perceptions of accounting education gaps and audit quality in Egypt
Anis, Ahmed - In: Journal of accounting in emerging economies : JAEE 7 (2017) 3, pp. 337-351
Persistent link: https://www.econbiz.de/10011779803