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Using a unique data set on audits of Chinese companies, this paper examines the Big N audit quality effect by comparing the audit processes of Big N and non-Big N auditors. We document that Big N audits involve significantly more audit hours with higher per-hour fees but do not result in more...
Persistent link: https://www.econbiz.de/10012825696
We examine whether supply shocks in the audit partner labor market induce clients to switch audit partners. We argue that audit partners in their early careers (i.e., junior partners) charge low audit fees to attract clients, which induces client firms to switch from senior partners to junior...
Persistent link: https://www.econbiz.de/10013269474
This study aims to contribute to an understanding of politically connected audit committees on the audit process in an emerging market, namely Malaysia. The study seeks to examine whether politically connected audit committees have an impact on the audit process. An in-depth analysis of the...
Persistent link: https://www.econbiz.de/10012911858
The main objective of this study was to analyze the pattern of accounting events that signals error in audited financial statements and resulted in restatement in Brazil during the periods of 2000-2009. The study which is characterized as interpretative, borrows a leaf from the contexts studied...
Persistent link: https://www.econbiz.de/10013101036
This paper proposes a contribution of joint audit to audit quality through the mitigation of cognitive bias during the audit process, a potential largely overlooked in the prior literature. With reference to social and psychological factors impacting the quality of auditor hypothesis formation...
Persistent link: https://www.econbiz.de/10012896872
Throughout this study the term “expectation gap” refers to the difference between (1) what the public and financial statement users believe the responsibilities of auditors to be, and (2) what auditors believe their responsibilities are, as in McEnroe and Martens, 2001 (hereafter MM 2001)....
Persistent link: https://www.econbiz.de/10014361347
In this paper we present an index designed to capture differences between countries in relation to the institutional setting for financial reporting, specifically the auditing of financial statements and the enforcement of compliance with each country's accounting standards. The adoption of...
Persistent link: https://www.econbiz.de/10013063604
We investigate the impact of the expanded audit report on firm disclosure, focusing on auditors' mentions of goodwill impairment as a risk of material misstatement. Using a sample of U.K. Premium listed companies with goodwill on their balance sheets, we identify instances where goodwill...
Persistent link: https://www.econbiz.de/10012830254
The present study aims to realize and become more familiar with the impact and the functions of audit committee and its characteristics, including the expertise and independence of members, related experiences, and change of auditor on the quality of financial reporting in companies listed on...
Persistent link: https://www.econbiz.de/10012522552
The authors of this provocative study apply commonly used audit quality surrogate measures to a large and unique set of financial and other data on statutory audits of small private companies in Sweden. The paper has received unparalleled attention by the financial press and the PCAOB for its...
Persistent link: https://www.econbiz.de/10013020474