Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses … unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous … across firms and is greater in firms with higher audit committee commitment toward the IAF, lower audit committee accounting …

the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality …'s reporting bias or the manager's reaction to changes in audit quality. Our study provides theoretical guidance on these … interrelations, and how changes in the manager's or the auditor's incentives affect both reporting bias and audit quality …

One of the key reforms aimed at improving audit quality has been the introduction of public oversight over the auditing … profession by national public oversight bodies (POBs). The foundation of their strategy is inspections of audit firms. However …, little is known about the impact of inspections on audit quality from an international perspective. We examine the effect of …

improves financial reporting quality and audit quality. This paper provides a more nuanced view. In a model with a manager who … improve or impair financial reporting quality and audit quality, depending on production risk, accounting system …

In light of the growing importance of internal audit functions (IAF) and the limited archival evidence on internal … audit quality, we examine an interactive model of IAF quality (comprised of competence and independence) to better … results show that the answer to “what is the effect of internal audit competence (independence) on financial reporting quality …

Advanced audit data analytics tools allow auditors to analyze the entire population of accessible client transactions …. Though this approach has measurable benefits for audit efficiency and effectiveness, auditors caution that it does not … experimentally examine whether the audit testing methodology (audit data analytics versus traditional sampling) and the type of …

In light of the growing importance of internal audit functions (IAF) and the limited archival evidence on internal … audit quality, we examine an interactive model of IAF quality (comprised of competence and independence) to better … sum, our results show that, the answer to “what is the effect of internal audit competence (independence) on financial …

-based audit-quality signals) as audit-quality signals, and whether they use those signals to make adjustments in their subsequent … office-wide audit quality. We argue (along with the PCAOB) that GCO errors signal potentially undesirable conservatism levels … by auditors, and hence undesirable levels of audit quality. Auditors who recognize this should be able use GCO errors for …

and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and …. The study finds evidence that EQCR hours are higher before auditors are changed. It also documents that abnormal audit … the audit risk perceived by auditors. This research is the first empirical study to test the relation between EQCR hours …

This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both …, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger … when the audited company is a blue-chip firm motivate the study. If mandatory joint audit were positively associated with …