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The balanced scorecard : measures that drive performance evaluation in auditing firms
Hegazy, Mohamed Abdel Aziz; Hegazy, Karim; ElDeeb, … - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 902-927
Persistent link: https://www.econbiz.de/10013389080
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The impact of insurance fraud detection systems
Schiller, Jörg - 2002
The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the … signal of the system and auditing becomes more effective. This paper presents conditions under which insurance fraud and the …
Persistent link: https://www.econbiz.de/10010307641
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Mediated audits
Pollrich, Martin - 2015
offering a menu of contracts. The analysis provides a proper benchmark for studying auditing under limited commitment and sheds …
Persistent link: https://www.econbiz.de/10011350828
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The Market for liars: Reputation and auditor honesty
McLennan, Andrew; Park, In-Uck - 2003
In the model there are two types of financial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a 'two-tier equilibrium' in which 'reputable' auditors refuse bribes offered by clients for fear of...
Persistent link: https://www.econbiz.de/10010332213
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Corruption, Tax Evasion and the Laffer Curve
Gang, Ira N.; Sanyal, Amal; Goswami, Omkar - 1998
We introduce bureaucratic corruption in a simple way and examine its effect on government revenue when policies change. We show that a rise in the tax rate can lead to a fall in net revenue--a Laffer curve result due to the proportion of auditors that are corrupt and enforcement costs. It may...
Persistent link: https://www.econbiz.de/10010334358
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The effectiveness of the audit committee in Spain: Implications of its existence on the auditor's opinion
de Andrés Suárez, Javier; Cabal García, Elena; … - In: SERIEs - Journal of the Spanish Economic Association 4 (2013) 3, pp. 333-352
This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...
Persistent link: https://www.econbiz.de/10011650273
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Signaling versus Costly Information Acquisition
Bester, Helmut; Lang, Matthias; Li, Jianpei - 2018
’ productivities from their education choices. In reality, firms also use sophisticated pre–employment auditing to learn workers …
Persistent link: https://www.econbiz.de/10011931933
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The association between audit business scale advantage and audit quality of asset write-downs
Zhao, Ziye; Zhang, Bin - In: China Journal of Accounting Research 1 (2008), pp. 51-81
This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit … between the scale of auditing business and audit quality. Prior research reported empirical evidence that both market value … auditors in business scale. Taken together, our results show that the ABSA effect does exist in auditing of assets write …
Persistent link: https://www.econbiz.de/10011936973
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The determinants of the UK Big Firms Premium
McMeeking, Kevin P.; Pope, Peter F.; Peasnell, Ken V. - 2006
Our study attempts to determine whether, and if so why, the large auditing firms are able to earn a premium on their …
Persistent link: https://www.econbiz.de/10009440943
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The Association between Partnership Financial Integration and Risky Audit Client Portfolios
Hay, David C.; Baskerville, Rachel F.; Qiu, Travis Hui - 2007
This study examines whether profit-sharing arrangements within accounting firms are associated with the riskiness of their client portfolios. Our results use unique data about the profit-sharing arrangements of the Big 8 firms during the period 1985 to 1994. We investigate whether there is a...
Persistent link: https://www.econbiz.de/10009440945