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On the effort-saving effect of audit committee-auditor interlocking
Han, Xiaomei; Wu, Liansheng; Xing, Qiuhang - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-23
Persistent link: https://www.econbiz.de/10014324766
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The effects of audit quality disclosure on audit effort and investment efficiency
Chen, Qi; Jiang, Xu; Zhang, Yun - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 189-214
Persistent link: https://www.econbiz.de/10012118765
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CEO turnover and the engagement quality reviewer's audit effort
Kim, Yoo Chan; Kim, Jongkyum; Seol, Inshik - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 205-224
Persistent link: https://www.econbiz.de/10014584597
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Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? : an auditors' perspective during the COVID-19 pandemic
Al-Ansi, Ali Ali - In: Cogent business & management 9 (2022) 1, pp. 1-18
In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit effort on the quality of auditors' performance during the...
Persistent link: https://www.econbiz.de/10014443911
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Audit practice transparency and audit survival
Ponphunga, Usaporn; Jhundra-indra, Pratanporn; … - In: Journal of international business and economics : JIBE 14 (2014) 4, pp. 7-26
Persistent link: https://www.econbiz.de/10011283315
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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 and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...
Persistent link: https://www.econbiz.de/10011311730
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The geography of US auditors : information quality and monitoring costs by local versus non-local auditors
Jensen, Kevan; Kim, Jin-Mo; Yi, Han - In: Review of quantitative finance and accounting 44 (2015) 3, pp. 513-549
Persistent link: https://www.econbiz.de/10011327594
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For better or worse : a study of auditors' practices under auditing standard no. 7
Dickins, Denise; Fay, Rebecca; Daughtery, Brian - In: Research in accounting regulation 27 (2015) 2, pp. 174-186
Persistent link: https://www.econbiz.de/10011438703
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Client-auditor supply chain relationships, audit quality, and audit pricing
Johnstone, Karla M.; Li, Chan; Luo, Shuqing - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 119-166
Persistent link: https://www.econbiz.de/10010467330
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How do auditors increase substantially firm value?
Wang, Ya-fang; Huang, Yu-ting - In: International journal of economics and finance 6 (2014) 10, pp. 76-82
Persistent link: https://www.econbiz.de/10010421588