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Reporting Connectivity, Audit Quality, and Audit Fees
AbacusRegulatory and standardâsetting bodies are engaging in stakeholder consultation on connectivity, a practice to connect sustainabilityârelated disclosures with financial statements. We provide empirical evidence of the impact of reporting connectivity on auditors, which is important as several revised Public Company Accounting Oversight Board Auditing ...
Meiting Lu +3 more
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Audit Fees in a Joint Audit Setting
European Accounting Review, 2014AbstractThis paper uses the uniqueness of the French audit environment to conduct an in-depth study of audit pricing issues associated with the requirement to hire two independent auditors (joint audit). I use a model derived from Simunic's [(1980). The pricing of audit services: Theory and evidence.
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The digital transformation of external audit and its impact on corporate governance
Technological Forecasting and Social Change, 2020Riadh Manita
exaly
Radiotheranostics in oncology: Making precision medicine possible
Ca-A Cancer Journal for Clinicians, 2023Eric Aboagye
exaly
Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint
Business Strategy and the Environment, 2021Nicola Raimo +2 more
exaly
Credibility of sustainability reports: The contribution of audit committees
Business Strategy and the Environment, 2018Habiba Al-Shaer, Mahbub Zaman
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