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COVID-19 and the Accounting Profession
Heltzer, Wendy; Mindak, Mary - 2021
This is the first large-scale academic study evaluating the impact of COVID-19 on the accounting profession. We find that physical restrictions and economic hardships resulting from COVID-19 impeded accountants’ productivity, ability to perform their work, ability to maintain relationships...
Persistent link: https://www.econbiz.de/10013229657
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An E-Business Audit Service Model in the B2B Context
Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag; Lind, Mary R. - 2014
We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies,...
Persistent link: https://www.econbiz.de/10014198161
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Capital-Market Liberalization and Auditors' Accounting Adjustments : Evidence from a Quasi-Experiment
Deng, Yingwen - 2020
Using a shock to the Chinese capital market and unique and detailed audit-adjustment data, this paper investigates the effect of a capital-market liberalization program on auditors' adjustments to their clients' financial reports. Employing difference-in-differences tests with propensity-score...
Persistent link: https://www.econbiz.de/10012846221
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How Big-4 Firms Improve Audit Quality
Che, Limei - 2019
This paper studies whether and how Big-4 firms provide higher quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique dataset of individual audit partners for a large sample...
Persistent link: https://www.econbiz.de/10012889322
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How Big-4 Firms Improve Audit Quality
Che, Limei - 2019
This paper studies whether and how Big-4 firms provide higher quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique dataset of individual audit partners for a large sample...
Persistent link: https://www.econbiz.de/10012902978
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Reputation Capital of Directorships and Demand for Audit Quality
Fredriksson, Antti - 2020
This study examines whether boards of directors use external auditing to protect their reputation capital. We hypothesize and find that audit quality increases with the level of directors' reputation capital. More specifically, using ten-year panel data on Finnish listed companies, we find that...
Persistent link: https://www.econbiz.de/10012852294
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Audit-Firm Profitability : Determinants and Implications for Key Audit Matter Reporting
Chen, Jeff Zeyun; Elemes, Anastasios; Hope, Ole-Kristian; … - 2021
We use a novel dataset that links audit-firm and client-firm financial statement information from the U.K.’s largest audit firms to examine drivers of audit-firm profitability and its implications for audit outcomes conveyed by Key Audit Matter (KAM) disclosures. We first explore the...
Persistent link: https://www.econbiz.de/10013226890
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The effect of tax risk on audit report delay : empirical evidence from Indonesia
Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19
Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...
Persistent link: https://www.econbiz.de/10014470993
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Artificial Intelligence Technologies within the Risk-based Audit Approach – A Categorization and Classification Method –
Föhr, Tassilo Lars - 2023
to derive a reliable decision. Regarding the apparent lack of guidance in the categorization and classification of … Classification and Categorization (AI-CC) Cuboid. This study proposes a comprehensive method (with representative AI-Technologies as … a data basis) for the structured and targeted categorization and classification of AI under the risk-based audit …
Persistent link: https://www.econbiz.de/10014255878
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Detection models for unintentional financial restatements
Papík, Mário; Papíková, Lenka - In: Journal of business economics and management 21 (2020) 1, pp. 64-86
The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published...
Persistent link: https://www.econbiz.de/10012176183