This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In … results suggest that firms with female audit engagement partners are associated with smaller abnormal accruals, thereby …

their managements) may not want aggressive auditing, but rather prefer a deferential and perfunctory audit. If so, auditors … auditor by the audit regulator in an easily comparable fashion (and with a mandatory grading curve), and (2) enabling a …

A data processing procedure, DEA (Data Envelopment Analysis) is described as as an analytical tool in audit engagement … reasonableness of financial statements. Application of DEA can significantly minimize errors in an audit judgment by providing …

The majority of U.S. public companies release annual earnings prior to the completion of audit fieldwork. We … investigate this phenomenon in a controlled experiment with audit partners and senior managers. We find that releasing earnings … before completion of the audit pressures auditors to adopt the goals of management, thereby reducing the likelihood of post …

research examines if the effects of incentives and descriptive peer norms depend on whether the firm uses an audit system to …