Results 341 to 350 of about 6,844,164 (402)

Auditing the Auditors: Evidence on the PCAOB's Inspections of Audit Firms

SSRN Electronic Journal, 2008
This paper analyzes audit firm supervision since the Public Company Accounting Oversight Board (PCAOB) began conducting inspections. First, we find that audit clients do not perceive that the PCAOB's inspection reports are valuable for signaling audit quality.
Clive S. Lennox, Jeffrey A. Pittman
openaire   +1 more source

Evidence for Audit and Feedback

2020
Audit and feedback involves providing the receiver with a summary of their performance over a specified period of time. Audit and feedback interventions are commonly used to promote the implementation of evidence-based practices in health care due to their consistent effect size over time.
openaire   +1 more source

Audit and Non‐Audit Fees: New Zealand Evidence

Pacific Accounting Review, 2006
This study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client. We argue that audit fees will be cross‐subsidised in a particular way: they will be reduced dollar for dollar by the expected profi ts from nonaudit work that is ‘tied’ to the engagement in the sense that such ...
Paul Dunmore, Yingxin Sarah Shao
openaire   +1 more source

Audit Committee Characteristics and Financial Performance: Indonesian Evidence

EQUITY, 2020
This research investigates the effect of audit committee characteristics, which includes independence (ACIN), size (ACSIZE), competence (ACCO), and frequency of meetings (ACMT) on the financial performance (PERF) of manufacturing firms listed on the ...
Sidiq Ashari, Krismiaji Krismiaji
semanticscholar   +1 more source

Effects of board characteristics, audit committee and risk management on corporate performance: evidence from Palestinian listed companies

, 2020
This paper aims to investigate the effects of board characteristics, audit committee and risk management on corporate performance.,Using a sample of 31 Palestinian non-financial listed companies from 2010 to 2016, this study uses a generalized least ...
S. Musallam
semanticscholar   +1 more source

Accounting comparability, financial reporting quality and audit opinions: evidence from Iran

Asian Review of Accounting, 2020
PurposeType of audit opinion is important for all stakeholders. Firm-specific characteristics have a direct impact on the type of audit opinion. The purpose of this study is to examine the association between accounting comparability (as a micro level ...
Mojtaba Golmohammadi Shuraki, O. Pourheidari, Masoud Azizkhani   +2 more
semanticscholar   +1 more source

Evidence on the Joint Determination of Audit and Non-Audit Services

SSRN Electronic Journal, 2002
In this study, we investigate whether the characteristics of clients, auditors, and the auditor-client relationship jointly determine audit and non-audit services. As done in prior studies, we maintain that fees proxy for the level of service provided and follow the physical flow of knowledge.
Scott Whisenant, Srinivasan Sankaraguruswamy, Kannan Raghunandan   +2 more
openaire   +1 more source

Audit evidence in the context of digitalization

Экономика и предпринимательство, 2022
В статье рассматриваются проблемы получения аудиторских доказательств в условиях цифровизации. Описаны проблемы профессионального подхода аудиторов к проверке в России. Рассмотрены основные методы получения аудиторских доказательств и возможность их трансформации в цифровой среде.
openaire   +1 more source

Audit committee ownership and audit report lag: evidence from Australia

, 2020
Purpose - This paper aims to examine whether audit committee ownership affects audit report lag. Independent audit committees are responsible for overseeing the financial reporting process, to ensure that financial statements are both credible and ...
Md. Borhan Uddin Bhuiyan, M. D'costa
semanticscholar   +1 more source

Audit risk and audit programmes: archival evidence from four Dutch audit firms

European Accounting Review, 1996
The audit risk model has become an extremely important element in audit practice. The basic intuition behind the model is that changes in risk should affect the work of the auditor. However, little systematic empirical evidence has been published on the assessment of audit risk and its effect on audit work.
Quadackers, L.M., Mock, T.J., Maijoor, S.J.   +2 more
openaire   +1 more source