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The challenge of measuring audit quality : some evidence

Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374

Persistent link: https://www.econbiz.de/10011347666

Do industry specialist auditors enhance accounting quality in the EU? : evidence from the pre-IFRS and mandatory post-IFRS periods

Lopez, Dennis M.; Schuldt, Michael A.; Vega, Jose G. - In: Asian review of accounting 30 (2022) 4, pp. 398-431

Persistent link: https://www.econbiz.de/10013455306

Abnormal audit fees and audit quality : initial evidence from the German audit market

Krauß, Patrick; Pronobis, Paul; Zülch, Henning - In: Journal of business economics : JBE 85 (2015) 1, pp. 45-84

Persistent link: https://www.econbiz.de/10010476673

Non-audit services and audit quality : evidence from Germany

Hohenfels, Daniela; Quick, Reiner - In: Review of managerial science : RMS 14 (2020) 5, pp. 959-1007

Persistent link: https://www.econbiz.de/10012303730

External investigations and disciplinary sanctions against auditors: the impact on audit quality

De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347

In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms … misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying …

Persistent link: https://www.econbiz.de/10011311730