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Disputed interpretations and active strategies of resistance during an audit regulatory debate
Harber, Michael; Verhoef, Grietjie; De Villiers, Charl - In: Accounting, auditing & accountability journal 36 (2023) 2, pp. 620-648
Persistent link: https://www.econbiz.de/10014280382
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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
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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
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Disciplining role of auditor tenure and mandatory auditor rotation
Dordzhieva, Aysa - In: The accounting review : a publication of the American … 97 (2022) 2, pp. 161-182
Persistent link: https://www.econbiz.de/10013198718
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Auditor fees, discretionary book-tax differences, and tax avoidance
Kraft, Anastasia; Lopatta, Kerstin - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 127-155
Persistent link: https://www.econbiz.de/10011636122
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The factors influencing auditor independence : the perceptions of auditors in Bahrain
Albaqali, Qasim; Kukreja, Gagan - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 369-382
Persistent link: https://www.econbiz.de/10011781213
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Abnormal audit fees and audit quality : Australian evidence
Hossain, Sarowar; Wang, Jenny Jing - In: Australian journal of management 48 (2023) 3, pp. 596-624
Persistent link: https://www.econbiz.de/10014326169
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Multi-party certification on blockchain and its impact in the market for lemons
Bauer, Ingrid; Parra Moyano, José; Schmedders, Karl; … - In: Journal of management information systems : JMIS 39 (2022) 2, pp. 395-425
Persistent link: https://www.econbiz.de/10013367719
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A public interest view of auditor independence : moving toward auditor reliability when considering and promoting audit quality
DeZoort, F. Todd; Taylor, Mark H. - In: Accounting and the public interest 15 (2015) 1, pp. 53-63
Persistent link: https://www.econbiz.de/10011567921
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Overconfidence in the markets for lemons
Herweg, Fabian; Müller, Daniel - 2013
We extend Akerlof (1970)'s 'Market for Lemons' by assuming that some buyers are overconfident. Buyers in our model receive a noisy signal about the quality of the good that is on display for sale. Overconfident buyers do not update according to Bayes' rule but take the noisy signal at face...
Persistent link: https://www.econbiz.de/10010342215