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Auditors' scepticism in response to audit committee oversight behaviour

Aghazadeh, Sanaz; Kang, Yoon Ju; Peytcheva, Marietta - In: Accounting and finance 63 (2023) 2, pp. 2013-2034

Persistent link: https://www.econbiz.de/10014302063

Revealing Oz : Institutional Work Shaping Auditors' National Office Consultations*

Aghazadeh, Sanaz; Dodgson, Mary Kate; Kang, Yoon Ju; … - In: Contemporary Accounting Research 38 (2021) 2, pp. 974-1008

Persistent link: https://www.econbiz.de/10012408320

Revealing Oz : Institutional Work Shaping Auditors’ National Office Consultations

Aghazadeh, Sanaz - 2020

National office consultations (NOCs) are a mechanism intended to enhance audit quality, consistent with the logic of professionalism inherent in the audit profession. Yet, research indicates that the competing logic of commercialism has become institutionalized in audit firms. We examine how the...

Persistent link: https://www.econbiz.de/10012823253

Revealing Oz : Institutional Work Shaping Auditors’ National Office Consultations

Aghazadeh, Sanaz; Dodgson, Mary Kate; Kang, Yoon Ju; … - 2021

National office consultations (NOCs) are a mechanism intended to enhance audit quality, consistent with the logic of professionalism inherent in the audit profession. Yet research indicates that the competing logic of commercialism has become institutionalized in audit firms. We examine how the...

Persistent link: https://www.econbiz.de/10013248131

Are audit committees more challenging given a specific investor base? : does the answer change in the presence of prospective critical audit matter disclosures?

Kang, Yoon Ju - In: Accounting, organizations and society : an … 77 (2019), pp. 1-14

Persistent link: https://www.econbiz.de/10012109288

The effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates

Kang, Yoon Ju; Trotman, Andrew J.; Trotman, Ken T. - In: Accounting, organizations and society : an … 46 (2015), pp. 59-76

Persistent link: https://www.econbiz.de/10011420795

Commentary on the effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates

Vera-Muñoz, Sandra C. - In: Accounting, organizations and society : an … 46 (2015), pp. 77-80

Persistent link: https://www.econbiz.de/10011420834

Motivated perspective taking : why prompting auditors to take an investor's perspective makes them treat identified audit differences as less material

Altiero, Elizabeth C.; Kang, Yoon Ju; Peecher, Mark E. - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 339-370

Persistent link: https://www.econbiz.de/10013165386

Auditor communication on critical audit matters : timing, inspection likelihood, and the audit committee

Whitfield, Aubrey R.; Kang, Yoon Ju; Trotman, Ken T. - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 976-999

Persistent link: https://www.econbiz.de/10014560381

The mismatch between expectations and realities of AS4 audits : a post-implementation research analysis

Aghazadeh, Sanaz; Peytcheva, Marietta - In: Auditing : a journal of practice & theory 37 (2018) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10011858978