Results 21 to 30 of about 879,283 (238)

A discussion of auditor-client co-production of the audit and the effect on production efficiency [PDF]

MAB, 2016
This article provides a reflection on the paper and presentation during the FAR Conference of 9 and 10 May 2016 of “Auditor-client co-production of the audit and the effect on production efficiency” by Gaeremynck, Willekens, and Knechel (GWK).
Systse Duiverman, Christine Nolder
doaj   +3 more sources

On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data [PDF]

SSRN Electronic Journal, 2017
We provide the first partner tenure and rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as economic tradeoffs with respect to audit hours and fees. On average, we find no evidence for audit quality declines over the tenure cycle and, consistent with the ...
Brandon Gipper, Luzi Hail, Christian Leuz   +2 more
openaire   +2 more sources

PENGARUH MUTUAL CFO, AUDIT FIRM, DAN AUDIT PARTNER TENURE TERHADAP KUALITAS AUDIT [PDF]

, 2023
Sebagai pusat pertanggungjawaban, laporan keuangan menjadi sumber informasi keuangan suatu perusahaan dalam satu periode akuntansi. Kredibilitas dan kualitas dari laporan keuangan menjadi hal yang sangat penting bagi setiap perusahaan. Oleh karena itu,
Purnomo, Theodorus Albert William Hany
core  

Audit Partner Tenure and Cost of Equity Capital

AUDITING: A Journal of Practice & Theory, 2012
SUMMARY We examine whether audit engagement partner tenure and rotation affect investors' perceptions, as proxied by the ex ante cost of equity capital. We find that partner tenure has a nonlinear relation with the ex ante cost of equity capital for non-Big 4 audit engagements prior to the introduction of partner rotation requirements ...
Azizkhani, Masoud, Shailer, Gregory, Monroe, Gary   +2 more
openaire   +2 more sources

Audit Partner Rotation: Evidence of Changes in Audit Partner Tenure as the Result of Mandatory Regulation in Australia

Current Issues in Auditing, 2007
SYNOPSIS: This study examines rotation practices before and after the implementation of mandatory audit partner rotation policies in Australia. We focus on the incidence of long partner tenure. Despite prior voluntary rotation practices, the results suggest that: the introduction of mandatory rules in 2003 significantly reduced the incidence of long ...
Ryken, Kirsty, Radich, Renee, Fargher, Neil   +2 more
openaire   +2 more sources

An Investigation into Audit Quality in Libya [PDF]

There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya.
Agbara, Abdelmeneim Hassan
core   +3 more sources

PENGARUH AUDITOR-CLIENT GEOGRAPHIC PROXIMITY, JUMLAH ANAK PERUSAHAAN, JUMLAH PARTNER AUDIT TERHADAP AUDIT DELAY DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI [PDF]

, 2019
Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh auditor-client geographic proximity, jumlah anak perusahaan, dan jumlah partner audit terhadap audit delay dengan audit tenure sebagai variabel moderasi.
ZAHRA ZAKIYYATUNNISA, 041511333249
core   +1 more source

The moderating roles of audit committee tenure and audit partner tenure on the relationships between audit committee characteristics and earnings management [PDF]

, 2022
The objective of this study was to examine the relationship between audit committee characteristics and earnings management. Furthermore, this study examined the moderating effect of the independent audit committee tenure and the audit partner tenure on ...
Al-Hameedy, Mohammed Degan Abdul Amir
core   +1 more source

Freedom dreaming of migrant justice: Critical reflections on counterspaces and institutional violence in the university

American Journal of Community Psychology, EarlyView.
Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham, Jesica Siham Fernández   +1 more
wiley   +1 more source

How Are Australian Local Governments Responding to the Homelessness Crisis? Findings From a National Study

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australian local governments are facing intensifying pressures to respond to worsening visible homelessness. This paper presents one of the first national studies on how local governments are responding to these pressures, and the first since the onset of the post‐pandemic housing crisis.
Andrew Clarke, Joelle Moore, Fatemeh Aminpour, Katya Eagles   +3 more
wiley   +1 more source