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On the economics of audit partner tenure and rotation : evidence from PCAOB data

Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2018

We provide the first partner tenure and mandatory rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as on audit pricing and production. On average, we find no evidence for audit quality declines over...

Persistent link: https://www.econbiz.de/10011872986

Substantive or symbolic compliance with regulation, audit fees and audit quality

MohammadRezaei, Fakhroddin; Faraji, Omid; Rezaee, Zabihollah - In: International journal of disclosure and governance 21 (2024) 1, pp. 32-51

Persistent link: https://www.econbiz.de/10014511722

Does audit quality influence earnings management in emerging markets? : evidence from Jordan

Almarayeh, Taha Suleiman; Aibar-Guzmán, Beatriz; … - In: Revista de contabilidad : RC-SAR 23 (2020) 1, pp. 64-74

Persistent link: https://www.econbiz.de/10012173504

Reputation capital of directorships and demand for audit quality

Fredriksson, Antti; Kiran, Anila; Niemi, Lasse - In: The European accounting review 29 (2020) 5, pp. 901-926

Persistent link: https://www.econbiz.de/10012313760

The effect of corporate governance mechanisms on audit quality : evidence from the UK FTSE-350 listed companies

Qotba, Ahmad Mohammed; Elsalem, Bilal Ahmad; Fekri Ali … - In: International journal of accounting and finance 11 (2023) 4, pp. 245-266

Persistent link: https://www.econbiz.de/10014545128

Flexible CPA staffing in non-Big 4 audit firms : its determinants and implications for audit fees and audit quality

Kim, Sehee; Cho, Hyungjin; Cho, Meeok; Lee, Bryan Byung-Hee - In: International journal of auditing : IJA 28 (2024) 2, pp. 364-387

Persistent link: https://www.econbiz.de/10014532550

The scale and scope of the client portfolio and audit quality at the individual auditor level : evidence from China

Mao, Juan; Qi, Baolei; Zhang, Guochang - In: Accounting and business research 54 (2024) 3, pp. 278-303

Persistent link: https://www.econbiz.de/10014576866

Audit fees and earnings management : differences based on the type of audit

López Gandía, Juan; Huguet, David - In: Economic research 34 (2021) 1,3, pp. 2628-2650

Persistent link: https://www.econbiz.de/10014231953

The impact of PCAOB international registration on audit quality and audit fees : evidence from China

Mohapatra, Partha S.; Elkins, Hamilton; Lobo, Gerald J.; … - In: Journal of accounting and public policy 41 (2022) 4, pp. 1-18

Persistent link: https://www.econbiz.de/10013364362

Auditor university education : does it matter?

Chu, Jenny; Florou, Annita; Pope, Peter F. - In: The European accounting review 31 (2022) 4, pp. 787-818

Persistent link: https://www.econbiz.de/10013370850