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Materiality in the context of audit: The real expectations gap

Houghton, K; Jubb, C; Kend, M - 2011

stakeholders in the market for audit services about the issue of "materiality" as this concept is applied in auditing. The …Purpose: This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of … materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports …

Persistent link: https://www.econbiz.de/10009481592

Materiality in the context of audit: the real expectations gap

Houghton, Keith A.; Jubb, Christine; Kend, Michael - In: Managerial Auditing Journal 26 (2011) 6, pp. 482-500

stakeholders in the market for audit services about the issue of “materiality” as this concept is applied in auditing. The …Purpose – This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of … materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports …

Persistent link: https://www.econbiz.de/10014929256

Prototyping and implementing robotic process automation in accounting firms : benefits, challenges and opportunities to audit automation

Perdana, Arif; Lee, W. Eric; Kim, Chu Mui - In: International journal of accounting information systems 51 (2023), pp. 1-23

Persistent link: https://www.econbiz.de/10014536413

The materiality of identified misstatements by auditors and earnings management

Azad, Abdollah; Salehi, Mahdi; Dashtbayaz, Mahmoud Lari - In: Management research review 46 (2023) 10, pp. 1405-1426

Persistent link: https://www.econbiz.de/10014430609

The impact of digitalization on future audits

Fotoh, Lazarus Elad; Lorentzon, Johan Ingemar - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 77-97

Persistent link: https://www.econbiz.de/10013162121

The Association between Partnership Financial Integration and Risky Audit Client Portfolios

Hay, David C.; Baskerville, Rachel F.; Qiu, Travis Hui - 2007

This study examines whether profit-sharing arrangements within accounting firms are associated with the riskiness of their client portfolios. Our results use unique data about the profit-sharing arrangements of the Big 8 firms during the period 1985 to 1994. We investigate whether there is a...

Persistent link: https://www.econbiz.de/10009440945

Should You Offer a Job to Your External Auditor?

Beasley, Mark S.; Carcello, Joseph; Hermanson, Dana R. - 2000

This article discusses the significance of external auditor. Companies searching for financial and accounting talent to join their senior executive teams often lure partners and other professional staff away from accounting firms that perform their annual audits. Livent Inc., the Toronto-based...

Persistent link: https://www.econbiz.de/10009459017

PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports

Hermanson, Dana R.; Houston, Richard W.; Rice, John C. - 2007

We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smaller CPA firms (100 or fewer issuer clients) through July 2006. We find that 60 percent of the inspected firms have audit deficiencies. Firms with audit deficiencies are smaller, have a larger number...

Persistent link: https://www.econbiz.de/10009459077

Client Satisfaction and Big 6 Audit Fees

Behn, Bruce K.; Carcello, Joseph V.; Hermanson, Dana R.; … - 1999

This study examines whether client satisfaction can help explain cross-sectional variation in Big 6 audit fees paid by Fortune 1000 clients. After controlling for other factors related to audit fees (including audit quality attributes), client satisfaction with the audit team is positively...

Persistent link: https://www.econbiz.de/10009459082

Honouring Professor Abe Briloff's life for Africa

Sy, Aida - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 4, pp. 277-298

Persistent link: https://www.econbiz.de/10010490681

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