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Leadership style, knowledge sharing and audit quality
Mohassel, Ali Hassanzadeh; Hesarzadeh, Reza; Velashani, … - In: European journal of management and business economics : … 33 (2024) 3, pp. 306-323
Purpose - This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality. Design/methodology/approach - The present paper studies the...
Persistent link: https://www.econbiz.de/10014578021
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Knowledge sharing in auditor-provided tax services : experiences of audit and tax personnel
Hux, Candice T.; Bedard, Jean C.; Noga, Tracy J. - In: The journal of the American Taxation Association : a … 45 (2023) 1, pp. 63-89
Persistent link: https://www.econbiz.de/10014279472
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The impact of firm affiliation on accountants' error reporting decisions
Kuselias, Stephen; Earley, Christine E.; Perreault, … - In: Accounting, organizations and society : an … 108 (2023), pp. 1-15
Persistent link: https://www.econbiz.de/10014366622
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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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Learning from masters : engagement partners' co-signing relationships with non-engagement industry specialist partners and audit quality
Huang, Ting-Chiao; Lin, Yi-Hung; Chen, Chia-Hui; … - In: The European accounting review 32 (2023) 5, pp. 1307-1339
Persistent link: https://www.econbiz.de/10014583137
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Industry-specific knowledge transfer in audit firms : evidence from audit firm mergers in China
He, Xianjie; Kothari, S. P.; Xiao, Tusheng; Zuo, Luo - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 249-277
Persistent link: https://www.econbiz.de/10013332643
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The effects of industry specialist engagement signing auditors and review signing auditors on audit fees and audit quality : evidence from China
Song, Zilong; Yu, Yumiao; Zhan, Jun - In: Journal of international accounting research 22 (2023) 3, pp. 63-84
Persistent link: https://www.econbiz.de/10014431284
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Market reaction to financial statement restatement : a study on the information and insurance role of auditors
He, Li-jen; Chiang, Hsiang-Tsai - In: Advances in management & applied economics 3 (2013) 4, pp. 37-50
annual reports of the other clients of auditors associated with restatements. We find that market reaction to clients audited … by auditors associated with restatements is significantly more negative than that of clients audited by auditors not … associated with restatements, especially for Big-Four auditors. While the results of non-restatement-related group complies with …
Persistent link: https://www.econbiz.de/10009759711
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Audit office labor market proximity and audit quality
Lee, Gladys; Naiker, Vic; Stewart, Christopher R. - In: The accounting review : a publication of the American … 97 (2022) 2, pp. 317-347
Persistent link: https://www.econbiz.de/10013198762