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Risk-based approach and quality of independent audit using structure equation modeling : evidence from Vietnam
Thi Tam Le; Thi Mai Anh Nguyen; Van Quang Do; Thi Hai … - In: European research on management and business economics 28 (2022) 3, pp. 1-11
This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey research was adopted using both...
Persistent link: https://www.econbiz.de/10013407378
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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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Client identification and client commitment in a privately held client setting : unique constructs with opposite effects on auditor objectivity
Herda, David N.; Lavelle, James J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 577-601
Persistent link: https://www.econbiz.de/10011374533
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How partners' views influence auditor judgment
Peytcheva, Marietta; Gillett, Peter R. - In: Auditing : a journal of practice & theory 30 (2011) 4, pp. 285-301
Persistent link: https://www.econbiz.de/10009407917
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Does audit fee homogeneity exist? : premiums and discounts attributable to individual partners
Taylor, Stuart D. - In: Auditing : a journal of practice & theory 30 (2011) 4, pp. 249-272
Persistent link: https://www.econbiz.de/10009407919
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Auditor commitment to privately held clients and its effect on value-added audit service
Herda, David N.; Lavelle, James J. - In: Auditing : a journal of practice & theory 32 (2013) 1, pp. 113-137
Persistent link: https://www.econbiz.de/10009721276
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Perceptions of audit service quality and auditor retention
Butcher, Kym; Harrison, Graeme L.; Ross, Philip - In: International journal of auditing : IJA 17 (2013) 1, pp. 54-74
Persistent link: https://www.econbiz.de/10009723011
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Auditor performance, client satisfaction and client loyalty : evidence from Belgian non-profits
Reheul, Anne-Mie; Van Caneghem, Tom; Verbruggen, Sandra - In: International journal of auditing : IJA 17 (2013) 1, pp. 19-37
Persistent link: https://www.econbiz.de/10009723021
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Does client participation in an external audit affect their satisfaction with the audit service?
Herda, David H.; Petersen, Michael J.; Fontaine, Richard - In: Managerial auditing journal 29 (2014) 9, pp. 818-836
Persistent link: https://www.econbiz.de/10010436663