Product audit is the method which aims at evaluating the efficiency of preventive and corrective actions implemented to … based on the evolution in trends of the results obtained from product auditing represents the value added obtained from this … process. The audit is essentially a product control key for the activities of a productive organization . …

level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the …

non-legalizing states, we document an increase in audit fees incurred by banks located in legalizing states after cannabis … legalization. This finding is consistent with increased auditor effort and engagement risk being an unintended consequence of state …-level recreational cannabis legalization. In supplemental analysis, we find that the relation between banks' audit fees and cannabis …

This study investigates the relation between audit regulation and the cost of equity capital. While a relation is … intuitively appealing, there is a general lack of empirical evidence because changes in audit regulation are frequently … associated with higher quality analyst forecasts, which suggests that this change in audit regulation reduces information risk …

, resulting from the provision non-audit services, but also because of the mere fact of being hired and paid by the audited … scholars around the world have attempted to solve the auditor independence puzzle through a variety of mechanisms, including … prohibitions and rotation requirements. More recent proposals have also included breaking up audit firms and the empowerment of …

most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor independence and, as a result … regulation will enhance auditor independence remains open. We examine the association between future NAS fees and audit quality … audit quality. This suggests that the expectation of future purchases of this type of NAS may impair auditor independence …

' internal controls and compliance with regulations (including those privately owned). Following the unravelling of the Madoff … Accountants; AICPA) to public (PCAOB) oversight. We investigate whether audit quality increased following this transition by …). Overall, we do not find increased reporting quality following the regulatory shift, but do observe variation by auditor group …