imposed on auditing firms, in providing professional services to their audit clients, which is as a result of a number of …

In the Netherlands auditors can be trained in a part-time educational track in which students combine working and … relatively general. Applying human capital theory, we expect higher wage growth for full-time educated auditors than for dual …-educated auditors. Furthermore, full-time educated auditors may have better outside options than parttime educated auditors. This may …

Internal auditors are supporting organs established by the Board of Directors in the implementation of Good Corporate … Governance (GCG). The role and function within a company's internal auditors are used as parameters and indicators to measure … implementation of GCG principles. The aim of the research are to determine and analyze the influence of role of internal auditors as …

. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … specialist auditors may alter operating decisions to meet earnings targets, referred to as real activities manipulation. This … essay investigates whether clients of industry specialist auditors that have an incentive to manage earnings are constrained …

peer-review in Accounting, Auditing and Accountability Journal, published by and copyright Emerald. …

The Phar Mor case involved a massive collusive fraud by management. Although there were no claims the auditors …Finding Auditors Liable for Fraud: What the Jury Heard in the Phar Mor CaseBy David M. Cottrell and Steven M. GloverIn … claims the auditors participated in the fraud, plaintiffs' attorneys were able to convince the jury that the firm was liable …

sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most …

archival setting, the association of partner compensation plans and client size with auditors' propensity to issue going …-concern audit opinions to stressed clients. We find no evidence that auditors' going-concern reporting decisions were directly … client size. This interaction suggests that auditors in small-pool firms may be more sensitive to client size than partners …

expertise.Research limitations/implications ... An implication of this paper is that an increase in thenumber of large auditors ….Practical implications - Policy makers should note that auditor concentration is not only afunction of the number of auditors, but also of …

judged that, to this end, auditors will perform their auditing work more conservatively in cases where they should describe …, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are … KAMs. The results of analysis of companies to which KAMs are applied indicate that auditors carried out audits more …