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Changes in audit quality under Auditing Standard No. 5
Draeger, Michelle; Herrmann, Don; Lawson, Bradley P. - In: Accounting and the public interest 16 (2016) 1, pp. 57-83
Persistent link: https://www.econbiz.de/10011697338
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Determinants of auditor choice : evidence from a small client market
Knechel, W. Robert; Niemi, Lasse; Sundgren, Stefan - In: International journal of auditing : IJA 12 (2008) 1, pp. 65-88
Persistent link: https://www.econbiz.de/10003687469
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Determinants of Auditor Choice : Evidence from a Small Client Market
Knechel, Warren Robert; Niemi, Lasse - 2008
This paper analyzes the auditor choices for a sample of 2,333 predominantly small and mid-sized Finnish firms. Finland requires virtually all commercial enterprises to have a financial statement audit, but allows the smallest firms to choose from four types of audit firms: first tier...
Persistent link: https://www.econbiz.de/10014219488
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Analysis of audit fees for nonprofits : resource dependence and agency theory approaches
Verbruggen, Sandra; Christiaens, Johan; Reheul, Anne-Mie; … - In: Nonprofit and voluntary sector quarterly 44 (2015) 4, pp. 734-754
Persistent link: https://www.econbiz.de/10011337169
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Increased auditor independence by external rotation and seperating audit and non audit duties? : a note on the European audit regulation
Velte, Patrick; Eulerich, Marc - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 96-106
Persistent link: https://www.econbiz.de/10011338953
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Do client firms manage the perception of auditor independence? : evidence from the Swedish non-audit service market
Zerni, Mikko - In: Managerial auditing journal 27 (2012) 9, pp. 821-845
Persistent link: https://www.econbiz.de/10009664959
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Effects of agency costs on the relationship of corporate governance with audit quality and accounting conservation in the Korean audit market
Kwon, Soo Young; Lee, Nam Ryoung; Ki, Eunsun - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 2, pp. 157-185
Persistent link: https://www.econbiz.de/10010339758
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Heterogeneity in expertise in a credence goods setting : evidence from audit partners
Aobdia, Daniel; Siddiqui, Saad; Vinelli, Andres - In: Review of accounting studies 26 (2021) 2, pp. 693-729
Persistent link: https://www.econbiz.de/10012549033
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Using qualtrics panels to source external auditors : a replication study
Holt, Travis P.; Loraas, Tina M. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 1, pp. 29-41
Persistent link: https://www.econbiz.de/10012111177
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The impact of key audit matter (KAM) disclosure in audit reports on stakeholders' reactions : a literature review
Velte, Patrick; Issa, Jakob - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 323-341
Persistent link: https://www.econbiz.de/10012159114