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Die Auswirkungen verschärfter Haftungsrisiken auf die Prüfungsqualität in der Jahresabschlussprüfung
Schneider, Anna - 2023
Persistent link: https://www.econbiz.de/10014417969
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Auditing the auditors : Has the establishment of the audit oversight board affected audit quality?
Hashanah Ismail; Ung Chui Theng - In: International journal of economics and financial issues … 5 (2015) 1, pp. 360-365
Persistent link: https://www.econbiz.de/10011691159
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Audit firm executives under pressure : a discursive analysis of legitimisation and resistance to reform
Harber, Michael; Maroun, Warren; Duboisée de … - In: Critical perspectives on accounting : an international … 97 (2023), pp. 1-22
Persistent link: https://www.econbiz.de/10014458971
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The relationship between non-audit fees and audit quality : dealing with the endogeneity issue
Garmona, Pedro; Momparler, Alexandre; Lassala, Carlos - In: Journal of service theory and practice : JSTP 25 (2015) 6, pp. 777-795
Persistent link: https://www.econbiz.de/10011392394
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Non-audit fees, institutional monitoring, and audit quality
Lim, Chee Yeow; Ding, David K.; Charoenwong, Charlie - In: Review of quantitative finance and accounting 41 (2013) 2, pp. 343-384
Persistent link: https://www.econbiz.de/10009774431
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Effect of regulatory changes on auditor independence and audit quality
Hossain, Sarowar - In: International journal of auditing : IJA 17 (2013) 3, pp. 246-264
Persistent link: https://www.econbiz.de/10010197477
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A reexamination of audit fees for initial audit engagements in the post-SOX period
Desir, Rosemond; Casterella, Jeffrey R.; Kokina, Julia - In: Auditing : a journal of practice & theory 33 (2014) 2, pp. 59-78
Persistent link: https://www.econbiz.de/10010407845
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Perceived auditor independence and audit litigation : the role of nonaudit services fees
Schmidt, Jaime J. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 1033-1065
Persistent link: https://www.econbiz.de/10009565220
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Perceived Auditor Independence and Audit Litigation : The Role of Nonaudit Services Fees
Schmidt, Jaime J. - 2012
This study investigates whether audit litigants act as if they believe jurors will associate auditor-provided nonaudit services (NAS) with impaired auditor independence, and thus substandard auditor performance. Using GAAP-based financial statement restatements disclosed from 2001 – 2007 as an...
Persistent link: https://www.econbiz.de/10013115158