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A reexamination of audit fees for initial audit engagements in the post-SOX period

Desir, Rosemond; Casterella, Jeffrey R.; Kokina, Julia - In: Auditing : a journal of practice & theory 33 (2014) 2, pp. 59-78

Persistent link: https://www.econbiz.de/10010407845

Does the disclosure of an audit engagement partner's name improve the audit quality? A difference-in-difference analysis

John, Kose; Liu, Min - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-30

On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner's name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …

Persistent link: https://www.econbiz.de/10013201192

Does the disclosure of an audit engagement partner's name improve the audit quality? : a difference-in-difference analysis

John, Kose; Liu, Min - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-30

On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner’s name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …

Persistent link: https://www.econbiz.de/10012794380

Auditor independence in fact : research, regulatory, and practice implications drawn from experimental and archival research

Church, Bryan K.; Jenkins, J. Gregory; McCracken, Susan; … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 217-238

Persistent link: https://www.econbiz.de/10010515225

Client importance and auditor independence

Liu, Li-Lin; Forgione, Dana A.; Xie, Xinmei; Branson, … - In: Journal of international business and economics : JIBE 14 (2014) 4, pp. 95-110

Persistent link: https://www.econbiz.de/10011283310

Increased auditor independence by external rotation and seperating audit and non audit duties? : a note on the European audit regulation

Velte, Patrick; Eulerich, Marc - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 96-106

Persistent link: https://www.econbiz.de/10011338953

How auditors perceive sanction severity and the detection of violations : insights into professional vulnerabilities

Peytcheva, Marietta; Warren, Danielle E - In: Accounting and the public interest 13 (2013) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10010237423

Effect of regulatory changes on auditor independence and audit quality

Hossain, Sarowar - In: International journal of auditing : IJA 17 (2013) 3, pp. 246-264

Persistent link: https://www.econbiz.de/10010197477

Auditor independence in New Zealand : further evidence on the role of non-audit services

Wang, Si Wen Stacey; Hay, David - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 235-262

Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the risk that they could do so is still a concern to...

Persistent link: https://www.econbiz.de/10010338872

Trading Styles, Inc. : an analysis of the going concern assessment

Popova, Velina K.; Stein, Sarah E. - In: Issues in accounting education 31 (2016) 3, pp. 355-366

Persistent link: https://www.econbiz.de/10011551941