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Government Quality, Auditor Choice and Adoption of IFRS : A Cross Country Analysis

Houqe, Noor - 2017

We examine the association between country-level government quality and firms' choice of external auditors. We use a firm's choice of a Big 4 auditor as a proxy for the demand for high-quality financial reporting. Using a cross-sectional sample of 142,193 firm-year observations from 46 countries...

Persistent link: https://www.econbiz.de/10012975335

Internal Audit Quality and Financial Reporting Quality : The Joint Importance of Independence and Competence

Abbott, Lawrence J. - 2015

In light of the growing importance of internal audit functions (IAF) and the limited archival evidence on internal … audit quality, we examine an interactive model of IAF quality (comprised of competence and independence) to better … understand the determinants of IAF effectiveness as financial reporting monitors. Our tests support the hypothesis that the joint …

Persistent link: https://www.econbiz.de/10013013875

Prepare for Takeoff : Improving Asset Measurement and Audit Quality with Drone-Enabled Inventory Audit Procedures

Christ, Margaret H. - 2020

Auditors increasingly employ technologies to improve audit quality. Using a design science approach, we examine whether using drones and automated counting software can improve audit quality and thereby improve financial reporting. We assess three dimensions of audit quality—efficiency,...

Persistent link: https://www.econbiz.de/10012850135

Attributes Influencing Clients’ Auditor Choices : The Expectation Gaps between Auditors and Board Members

Goddard, Francis - 2020

This paper reports the results of a survey of board members who participate in auditor appointments and audit firm partners and (senior) managers on attributes influencing clients' auditor choice decisions. We identify several “expectation gaps” between the importance that board members...

Persistent link: https://www.econbiz.de/10012851273

The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence

Barr-Pulliam, Dereck - 2020

Advanced audit data analytics tools allow auditors to analyze the entire population of accessible client transactions. Though this approach has measurable benefits for audit efficiency and effectiveness, auditors caution that it does not incrementally increase the level of assurance expressed...

Persistent link: https://www.econbiz.de/10012853899

Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects

Florou, Annita - 2020

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity...

Persistent link: https://www.econbiz.de/10012854900

The Estimated Propensity to Issue Going Concern Audit Reports and Audit Quality

Chu, Ling - 2020

Auditors' propensity to issue Going Concern Audit Reports (GCARs) is one of the proxies often used for audit quality. Although this propensity is a distinguishing characteristic of auditors, it does not indicate quality according to both theory and practice. In theory, higher-quality auditors...

Persistent link: https://www.econbiz.de/10012857135

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

Jin, Justin Yiqiang - 2020

We examine the ability of selected accounting and audit quality variables measured in a period prior to the financial crisis (i.e., the four quarters of 2006), to predict banks that subsequently failed during the financial crisis. These predictor variables include balance sheet strength, loan...

Persistent link: https://www.econbiz.de/10012857466

Firm-Initiated Clawback Provisions and Audit Committee Quality

Mburu, Henry - 2014

We examine the audit committee characteristics for S&P 600 firms that voluntarily adopt clawback provisions in their executive contracts. We find empirical evidence to show that audit committees in firms with voluntary clawback provisions meet more often, are larger, and have a larger proportion...

Persistent link: https://www.econbiz.de/10013049242

Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor?

Eshleman, John Daniel - 2014

Recent research suggests that Big 4 auditors do not provide higher audit quality than other auditors, after controlling for the endogenous choice of auditor. We re-examine this issue using the incidence of accounting restatements as a measure of audit quality. Using a propensity score matching...

Persistent link: https://www.econbiz.de/10013054676