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External Auditor’s Ethical Dilemma : Perceived Threat to Auditor’s Responsibility Posed by the Auditor’s Allegiance to Corporate Management

Gist, Willie E.; Scott, Winifred; Shastri, Trimbak - 2013

impaired the public’s confidence and trust in audited financial statements. This had cast a shadow on auditor independence … compromise their independence and align with their clients’ interest rather than shareholders’ interest? Our examination of audit …-auditor independence and objectivity. Although the Sarbanes-Oxley Act of 2002 has been implemented, misleading and fraudulent financial …

Persistent link: https://www.econbiz.de/10014154866

The Effect of Size and Type of Auditor on Audit Quality

Dehkordi, Hassan Farajzadeh; Makarem, Naser - 2013

This study aims to investigate whether or not audit quality is influenced by auditor type (governmental vs. private auditors) and by auditor size (Big auditors vs. non-Big auditors). A sample of 2241 firm-year observations from Tehran Stock Exchange (TSE) companies during the period 2002 to 2007...

Persistent link: https://www.econbiz.de/10014155914

Strategic Auditor Behavior and Going-Concern Decisions

Matsumura, Ella Mae; Subramanyam, K.R; Tucker, Robert R. - 2002

This paper analyzes a game theoretic model in which a client can potentially avoid a going concern opinion and its self fulfilling prophecy by switching auditors. Incumbent auditors are less willing to express a going concern opinion the more credible the client's threat of dismissal and the...

Persistent link: https://www.econbiz.de/10014113982

The Importance of Business Risk in Setting Audit Fees : Evidence from Cases of Client Misconduct

Lyon, John D.; Maher, Michael W. - 2008

Previous research (Bell, Landsman and Shackelford, Journal of Accounting Research, 2001) provides survey evidence that, for the clients of a large audit firm, audit clients with higher perceived business risk bear the expected costs of this risk with higher audit fees. We examine this relation...

Persistent link: https://www.econbiz.de/10014114542

Accounting Firm Association Membership and Audit Firm Growth

Ahn, Jaehan; Akamah, Herita T.; Bills, Kenneth L.; … - 2021

In this study, we explore a topic of primary concern to small audit firms – attracting new clients. A potential avenue available to small audit firms to enhance their visibility and legitimacy among potential audit clients is to join an association of accounting firms. We examine whether small...

Persistent link: https://www.econbiz.de/10014116461

Strategic Auditor Behavior and Going-Concern Decisions

Matsumura, Ella Mae; Subramanyam, K.R; Tucker, Robert R. - 2002

Persistent link: https://www.econbiz.de/10014119180

Audit Partner Tenure and Internal Control Reporting Quality : U.S. Evidence from the Not-for-Profit Sector

Fitzgerald, Brian; Omer, Thomas C.; Thompson, Anne - 2017

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality for large U.S. not-for-profit (NFP) organizations. Regulators contend that audit partners lose their objectivity over successive audits, reducing audit quality. A large body of...

Persistent link: https://www.econbiz.de/10014120091

Resource Allocation Decision in Audit Engagements

Hackenbrack, Karl; Knechel, Warren Robert - 2012

We examine the empirical relationship between auditor's resource allocations and selected engagement characteristics. Our measure of resources is hours of grades of labor (partner, manager, etc.) "charged" to audit activities (planning, internal control evaluation, etc.). Engagement...

Persistent link: https://www.econbiz.de/10014122909

Accountants’ Capability Requirements for Fraud Prevention and Detection in Nigeria

Popoola, Oluwatoyin Muse Johnson; Ayoib Che Ahmad; Rose … - 2016

This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector. In addition, this study explored whether...

Persistent link: https://www.econbiz.de/10014126403

Switching Costs and Market Power in the Auditing Industry : Evidence from a Structural Approach

Guo, Qiang; Koch, Christopher; Zhu, Aiyong - 2022

This study provides novel evidence on the magnitude of switching costs in auditing. We use a discrete choice approach to infer switching costs from clients' auditor choices. The demand estimation reveals that switching costs matter and that they differ by the direction with switching from...

Persistent link: https://www.econbiz.de/10014080401