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Auditors' scepticism in response to audit committee oversight behaviour

Aghazadeh, Sanaz; Kang, Yoon Ju; Peytcheva, Marietta - In: Accounting and finance 63 (2023) 2, pp. 2013-2034

Persistent link: https://www.econbiz.de/10014302063

Are audit committees more challenging given a specific investor base? : does the answer change in the presence of prospective critical audit matter disclosures?

Kang, Yoon Ju - In: Accounting, organizations and society : an … 77 (2019), pp. 1-14

Persistent link: https://www.econbiz.de/10012109288

The effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates

Kang, Yoon Ju; Trotman, Andrew J.; Trotman, Ken T. - In: Accounting, organizations and society : an … 46 (2015), pp. 59-76

Persistent link: https://www.econbiz.de/10011420795

Commentary on the effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates

Vera-Muñoz, Sandra C. - In: Accounting, organizations and society : an … 46 (2015), pp. 77-80

Persistent link: https://www.econbiz.de/10011420834

Motivated perspective taking : why prompting auditors to take an investor's perspective makes them treat identified audit differences as less material

Altiero, Elizabeth C.; Kang, Yoon Ju; Peecher, Mark E. - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 339-370

Persistent link: https://www.econbiz.de/10013165386

Auditor communication on critical audit matters : timing, inspection likelihood, and the audit committee

Whitfield, Aubrey R.; Kang, Yoon Ju; Trotman, Ken T. - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 976-999

Persistent link: https://www.econbiz.de/10014560381

The mismatch between expectations and realities of AS4 audits : a post-implementation research analysis

Aghazadeh, Sanaz; Peytcheva, Marietta - In: Auditing : a journal of practice & theory 37 (2018) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10011858978

Managing the Auditor-Client Relationship Through Partner Rotations : The Experiences of Audit Firm Partners

Dodgson, Mary Kate - 2019

While current audit standards explicitly state engagement partner tenure requirements, firms have flexibility in managing the rotation process. We conduct semi-structured interviews with 20 U.S. audit firm partners who share their experiences on topics including how they identify appropriate...

Persistent link: https://www.econbiz.de/10012901754

The influence of relationship partners on client managers’ negotiation positions

Dodgson, Mary Kate; Agoglia, Christopher P.; Bennett, … - In: Accounting, organizations and society : an … 92 (2021), pp. 1-13

Persistent link: https://www.econbiz.de/10013271029

Managing the auditor-client relationship through partner rotations : the experiences of audit firm partners

Dodgson, Mary Kate; Agoglia, Christopher P.; Bennett, … - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 89-111

Persistent link: https://www.econbiz.de/10012257827