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Audit-firm profitability : determinants and implications for audit outcomes

Chen, Jeff Zeyun; Elemes, Anastasios; Hope, Ole-Kristian; … - In: The European accounting review 33 (2024) 4, pp. 1369-1396

Persistent link: https://www.econbiz.de/10015052516

Essays on enforcement of accounting standards, audit quality, and lobbying

Worret, Daniel - 2014

Persistent link: https://www.econbiz.de/10010519331

Auditor-Provided Lobbying Service and Audit Quality

Burnett, Brian M. - 2014

Regulators and the public are concerned about accounting firms lobbying politicians on behalf of their own audit … clients because it could impair auditor independence. In this study, we examine whether these lobbying activities by … accounting firms are associated with their clients' audit quality. Since required disclosures of lobbying activities are limited …

Persistent link: https://www.econbiz.de/10013067159

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

Auditor-provided lobbying service and audit quality

Burnett, Brian; Chen, Hui; Gunny, Katherine - In: Journal of accounting, auditing & finance 33 (2018) 3, pp. 402-434

Persistent link: https://www.econbiz.de/10011887426

Internal governance mechanisms and the external audit quality : theoretical review of the relational issues

Bouaicha, Rim - In: African journal of accounting, auditing and finance : AJAAF 4 (2015) 1, pp. 53-73

Persistent link: https://www.econbiz.de/10011478285

Antecedents and internal audit quality implications of internal audit effectiveness

Karpal Singh Dara Singh; Sajitha Ravindran; Yuvaraj Ganesan - In: The international journal of business science & applied … 16 (2021) 2, pp. 1-21

Cognizant of the growing importance of internal control as a corporate governance mechanism in organizations, this paper investigates factors that are associated with internal audit effectiveness. Additionally, this paper also investigates the relationship between internal audit effectiveness...

Persistent link: https://www.econbiz.de/10012487841

Moderating role of board gender diversity between odd board composition and audit quality

Zia ul Hassan, Muhammad; Baith, S. M. Labib Abdul; … - In: Pakistan journal of commerce and social sciences 17 (2023) 4, pp. 872-887

This study investigates the relationship between odd board structure, board gender diversity, and audit quality in Pakistani firms. The data is collected from Pakistan Stock Exchange's KSE100 index companies from the year 2016 to 2020. The study employs regression models to analyze the impact of...

Persistent link: https://www.econbiz.de/10014482880

Auditor choice in the voluntary sector : the case of smaller organizations

Kulset, Ellen M.; Sundkvist, Charlotte Haugland - In: International journal of auditing : IJA 27 (2023) 4, pp. 241-258

Persistent link: https://www.econbiz.de/10014427761

Efficiency and opportunism in auditor quality choice in emerging audit services markets : the case of Bangladesh

Karim, A. K. M. Waresul; Van Zijl, Tony - In: International journal of accounting and information … 21 (2013) 3, pp. 241-256

Persistent link: https://www.econbiz.de/10009789718