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How Increased Regulatory Oversight of Non-Audit Services Affects Investors’ Perceptions of Earnings Quality
Eilifsen, Aasmund - 2012
effect was more pronounced in the disclosure year 2003 than in the new regulation period 2004-2008. For Big 5 audit firms …
Persistent link: https://www.econbiz.de/10012712536
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Do regulations limiting management influence over auditors improve audit quality? : evidence from China
Chi, Wuchun; Lisic, Ling Lei; Long, Xiaohai; Wang, Kun - In: Journal of accounting and public policy 32 (2013) 2, pp. 176-187
Persistent link: https://www.econbiz.de/10009742837
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Optimal Regulation of Auditing
Pagano, Marco; Immordino, Giovanni - 2021
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation …
Persistent link: https://www.econbiz.de/10013317070
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Audit firm political connections and PCAOB inspection reports
Knechel, W. Robert; Park, Hyun Jong - In: Accounting, organizations and society : an … 100 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10013264613
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Can auditors' local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?
Chan, K. Hung; Guo, Yingwen; Mo, Phyllis Lai Lan - In: Accounting and business research 51 (2021) 2, pp. 127-155
Persistent link: https://www.econbiz.de/10012483747
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Auditor commitment and turnover intentions following negative inspection findings : the effects of regulator enforcement style and firm response
Martinow, Kristian; Moroney, Robyn A.; Harding, Noel - In: Auditing : a journal of practice & theory 39 (2020) 4, pp. 143-165
Persistent link: https://www.econbiz.de/10012405710
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Analysis of audit tenure limitation policy for public accounting firms in Indonesia
Suharly, Erly; Nugroho, Agung - In: Public sector accountants and quantum leap : how far we …, (pp. 206-210). 2020
Persistent link: https://www.econbiz.de/10012305637
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The introduction of state regulation and auditor retendering in school districts : local audit market structure, audit pricing, and internal controls reporting
Elder, Randal J.; Yebba, Alfred A. - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 81-115
Persistent link: https://www.econbiz.de/10012293982
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A multi-method analysis of the PCAOB's relationship with the audit profession
Ege, Matthew; Knechel, W. Robert; Lamoreaux, Phillip T.; … - In: Accounting, organizations and society : an … 84 (2020), pp. 1-20
Persistent link: https://www.econbiz.de/10012294558
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The economic consequences of audit firms’ quality control system deficiencies
Aobdia, Daniel - In: Management science : journal of the Institute for … 66 (2020) 7, pp. 2883-2905
Persistent link: https://www.econbiz.de/10012268551