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Reputation concerns and herd behavior of audit committees : a corporate governance problem
Schöndube-Pirchegger, Barbara; Schöndube, Jens Robert - 2009
Persistent link: https://www.econbiz.de/10003907904
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Firm corruption in the presence of an auditor
Dietrich, Michael; McHardy, Jolian P.; Sharma, Abhijit - 2010
Persistent link: https://www.econbiz.de/10003989064
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Reputation concerns and herd behavior of audit committees : a corporate governance problem
Schöndube-Pirchegger, Barbara; Schöndube, Jens Robert - In: Journal of accounting and public policy 30 (2011) 4, pp. 327-347
Persistent link: https://www.econbiz.de/10009271111
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Anti-evasion auditing policy in the presence of common income shocks
Sanchez-Villalba, Miguel (contributor) - 2006
Persistent link: https://www.econbiz.de/10003389530
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The Relative Impact of Mandatory versus Voluntary Formation of Audit Committees
Ma, Yige - 2012
Audit committees are increasingly viewed as a key element of good corporate governance. In some countries their formation is mandatory, and in others it is voluntary. In the Australian setting, only the largest listed companies are required to form an audit committee, although many smaller...
Persistent link: https://www.econbiz.de/10013112629
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Can expertise mitigate auditors' unintentional biases?
Guiral, Andrés; Rodgers, Waymond; Ruiz, Emiliano; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 105-117
Persistent link: https://www.econbiz.de/10011284234
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Der Umweltgutachter im Öko-Audit-System : eine entscheidungstheoretische Analyse von Determinanten der Prüfungsqualität
Müller, Martin - In: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; … 21 (1998) 2, pp. 213-238
Persistent link: https://www.econbiz.de/10001243545
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Heterogeneity in Expertise in a Credence Goods Setting : Evidence from Audit Partners
Aobdia, Daniel - 2020
We examine the heterogeneity of experts in a credence goods setting. In our analytical model, clients are ex ante … uncertain about how much effort experts need to provide to solve their problem, which is either simple or difficult. Experts … have varying degrees of expertise. Less qualified experts are equally effective at solving simple problems, but they are …
Persistent link: https://www.econbiz.de/10012855135
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A Bayesian approach to the accounting problems of asset valuation and audit size
Scott, William Robert - 1973
Persistent link: https://www.econbiz.de/10000601377
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Perspectives on judgment and decision-making research in accounting and auditing
Ashton, Robert H.; Ashton, Alison Hubbard - In: Judgment and decision-making research in accounting and …, (pp. 3-25). 2007
Persistent link: https://www.econbiz.de/10003550677