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The Importance of Business Development Incentives to Audit Partner Independence : Evidence from The Propensity to Issue Modified Opinions to Group-affiliated Audit Clients
Fung, Simon; Jiang, Like; Pittman, Jeffrey; Yang, Zhifeng - 2021
We analyze a unique auditor independence threat stemming from audit partners’ incentives to secure new revenue streams …
Persistent link: https://www.econbiz.de/10013248528
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How do reward versus penalty framed incentives affect diagnostic performance in auditing?
Hong, Yue; Shields, Timothy W. - 2022
Persistent link: https://www.econbiz.de/10013257052
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Auditor Independence at the Crossroads – Regulation and Incentives
Doralt, Walter - 2015
Trust in the independence of auditors is essential for the functioning of markets. If auditors are not independent or not believed to be independent, transaction costs will rise. In November 2011, the European Commission proposed radical reforms for statutory audits in Europe, fueling heated...
Persistent link: https://www.econbiz.de/10013037350
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Truth-Telling by Third-Party Auditors and the Response of Polluting Firms : Experimental Evidence from India
Duflo, Esther - 2013
results suggest reformed incentives for third-party auditors can improve their reporting and make regulation more effective …
Persistent link: https://www.econbiz.de/10013078586
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Truth-Telling by Third-Party Auditors and the Response of Polluting Firms : Experimental Evidence from India
Duflo, Esther - 2013
results suggest reformed incentives for third-party auditors can improve their reporting and make regulation more effective …
Persistent link: https://www.econbiz.de/10013078984
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Truth-telling by third-party auditors and the response of polluting firms : experimental evidence from India
Duflo, Esther; Greenstone, Michael; Pande, Rohini; … - 2013
Persistent link: https://www.econbiz.de/10010187557
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Professional and commercial incentives in audit firms : evidence on partner compensation
Vandenhaute, Marie-Laure; Hardies, Kris; Breesch, Diane - In: The European accounting review 29 (2020) 3, pp. 521-554
Persistent link: https://www.econbiz.de/10012263213
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How audits moderate the effects of incentives and peer behavior on misreporting
Cardinaels, Eddy; Jia, Yuping - In: European accounting review 25 (2016) 1, pp. 183-204
Persistent link: https://www.econbiz.de/10011568869
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Can oversight mitigate auditor's motivated reasoning? : an experimental study
Slapničar, Sergeja; Lončarski, Igor; Zaman, Maja - In: Economic and business review : EBR 17 (2015) 3, pp. 371-391
Persistent link: https://www.econbiz.de/10011609597
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Professionalism and performance incentives in accounting firms
Coram, Paul J.; Robinson, Matthew J. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 1, pp. 103-123
Persistent link: https://www.econbiz.de/10011687232