In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms … misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying …

financial communication and reliability of accounting information. International Standards on Auditing (ISA) determine the … International Standards on Auditing. The results show that in the presence of conflicting requirements (auditing standards versus …

' productivities from their education choices. In reality, firms also use sophisticated pre-employment auditing to learn workers …

’ productivities from their education choices. In reality, firms also use sophisticated pre–employment auditing to learn workers …

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 …

Although the benefits of auditing are uncontroversial in developed markets, there is scant evidence about its effect in … emerging economies. Auditing derives its value by increasing the credibility of financial statements, which in turn increases … auditing on inter-investor divergence with a large sample of listed Chinese firms and find that it decreases more for firms …

Our study attempts to determine whether, and if so why, the large auditing firms are able to earn a premium on their …