Similar Search Results

Involvement of Component Auditors in Multinational Group Audits : Determinants and Audit Outcomes

Carson, Elizabeth - 2019

We study the determinants of involvement of component auditors (either network and/or unaffiliated) in multinational (MNE) group audits and associated audit outcomes. We identify the involvement of component auditors, using unique Australian disclosures of group audit fees paid to the principal...

Persistent link: https://www.econbiz.de/10012904619

Opening Up the ‘Black Box’ of Audit Firms : The Effects of Audit Partner Ownership on Audit Adjustments

Lennox, Clive S. - 2018

Audit firms face conflicting incentives. On one hand, they are motivated to provide high quality audits in order to protect their reputations and avoid regulatory sanctions but, on the other hand, they also need to please their clients in order to increase their revenues. We argue that these...

Persistent link: https://www.econbiz.de/10012909088

The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag

Hasballah, Husaini Saini - 2019

Objective – This study aims to examine the relationship between audit committee effectiveness on Audit Report Lag (ARL), and the moderating effect of audit quality on the relationship between audit committee effectiveness and ARL. Methodology/Technique – 109 non-financial Indonesian listed...

Persistent link: https://www.econbiz.de/10012889612

The Economics of Audit Production : What Matters for Audit Quality?

Aobdia, Daniel - 2019

Using proprietary data, we analyze how a variety of audit composition and team characteristics are associated with audit effectiveness and efficiency. We find that more time allocated prior to the final phase of the audit is associated with more effective audits. We also decompose the time...

Persistent link: https://www.econbiz.de/10012896858

The Value-Add of an Audit in a Post-SOX World

Boyle, Erik S. - 2018

Although researchers commonly acknowledge that public-company audits should add value by improving the precision of financial information via reduced estimation errors, prior literature correctly notes that there is little direct archival evidence to support this assertion. Moreover, regulatory...

Persistent link: https://www.econbiz.de/10012936395

The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors' judgments

Rapley, Eric T.; Robertson, Jesse C.; Smith, Jason - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-21

Persistent link: https://www.econbiz.de/10012820265

Opening up the ‘Black Box’ of Audit Firms : The Effects of Audit Partner Ownership on Audit Adjustments

Lennox, Clive S. - 2020

Audit firms need to provide high quality audits but they also need to please their clients. We argue that these conflicting incentives become manifest when comparing the incentive effects of equity ownership on engagement quality (EQ) reviewers and audit engagement partners. We predict that EQ...

Persistent link: https://www.econbiz.de/10012824024

The Effects of Shared-opinion Audit Reports on Perceptions of Audit Quality

Yang, Yan-Jie - 2019

We examine how capital market investors perceive the shared-opinion audit report (SOAR). Using earnings response coefficients (ERCs) to proxy for investors' perceptions of audit quality, we observe negative earnings surprise when the SOAR is announced as compared to unqualified audit opinions....

Persistent link: https://www.econbiz.de/10012865402

Effect of Audit Rotation, Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia)

Idawati, Wiwi - 2014

auditor competence, (2) Influence of audit rotation, audit fee and auditor competence on auditor motivation both … simultaneously and partially, and (3) the influence of audit rotation, audit fee, auditor competence and auditor motivation and audit …) there is correlation between audit rotation, audit fee and auditor competence, (2) audit rotation, audit fee and auditor …

Persistent link: https://www.econbiz.de/10013053426

Beg your pardon? : the effect of communication costs on audit quality

Deng, Yingwen; Xie, Lu; Zhang, Min; Wu, Yaqian - In: Accounting and business research 51 (2021) 6/7, pp. 824-851

Persistent link: https://www.econbiz.de/10012803987