This paper examines whether the changes in audit rotation policy affect the relationship between audit firm rotation … and audit quality in Indonesia. This study uses 2,403 observations from 371 firms listed on the IDX for the period 2010 …–2017. This study uses Ordinary Least Squares regression to test the hypothesis. We find that, in the mandatory audit rotation …

audit, which require drawing connections across accounts or time. In contrast, experts appear to outperform non-experts only …

Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether … audits conducted under workload imbalance, proxied by busy-season audits, impair audit quality, and how auditors adjust staff … assignments for busy-season audits. We generally find that busy-season audits are associated with lower audit quality, and that …

refrain from participating during the same timeframe. Additional evidence implies that the higher audit quality stems from …

This study shows that auditors are more likely to charge higher audit fees, issue false-positive going concern opinions … (earnings management and abnormal asset sales) and audit business risk (misstatements and litigation risk). Collectively, our …

We analyze data made available through the PCAOB (Public Company Accounting Oversight Board) to provide descriptive … part of the audit‐inspection process, we construct a materiality‐judgment measure that locates a specific materiality … amount within a normal range that is both comparable across varying client characteristics and supported by guidance in audit …

respond to inspector feedback by changing audit procedures and quality control systems. Inspectors perceive inspections to … training to changes in the audit-quality review process, firm culture and on occasion even compensation policies. Inspectors …

foreign subsidiaries of U.S. multinational audit clients. In contrast to extant research that studies component auditor usage … only at the parent level, we measure audit quality at the level of individual foreign subsidiaries and find evidence of a … positive association between individual component auditor usage and subsidiary-level audit quality. This result is robust to a …

This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the … choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and … the outcome of using such methods or techniques, depends on the accounting and non-accounting decisions taken into …