Results 21 to 30 of about 586 (212)
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 +2 more
openaire +2 more sources
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 +2 more
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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 +2 more
openaire +2 more sources
Agribusiness, EarlyView.ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda +3 more
wiley +1 more source
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 +1 more
wiley +1 more source
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 +3 more
wiley +1 more source
‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino +3 more
wiley +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Prosiding Working Papers Series In Management, 2021 The purpose of this study was to determine the effect of audit partner tenure, KAP rotation, and transaction complexity on the financial reports quality. The quality of financial reports uses earnings quality proxies. The research sample used is a manufacturing company listed on the IDX with a research period of 2017-2019.
Stevani Gabriela, Christina Juliana
openaire +1 more source