Results 241 to 250 of about 7,077,863 (284)
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Mandatory Audit Firm Rotation and Audit Quality
SSRN Electronic Journal, 2007PurposeThe purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality.Design/methodology/approachUsing two measures of audit quality, being the propensity to issue a going‐concern report and the level of discretionary accruals, the paper examines the switching patterns of clients in ...
Andrew B. Jackson +2 more
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Audit personnel salaries and audit quality
Review of Accounting Studies, 2018This study examines the relation between audit personnel salaries and office-level audit quality. We measure audit personnel salaries at the associate, senior, and manager ranks for Big 4 audit offices from 2004 to 2013, using unique individual-auditor-level data obtained from the U.S. Department of Labor.
Jeffrey L. Hoopes +3 more
openaire +1 more source
Audit quality, audit fees and gender
2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012This paper investigates the impact of the gender of auditors on audit quality and audit fees from microscopic level. We use a unique sample of listed companies in China, where audit reports must be audited and certified in the name of two signing certified public accountants as well as in the name of an audit firm.
null Wei Li, null Dan Shi
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Audit Partner Tenure and Audit Quality
The Accounting Review, 2006Rotation of audit partners is one of the main policy initiatives that has been implemented in many jurisdictions around the world to deal with concerns about audit quality. The basis of any requirement limiting the tenure of audit partners is that there is a reduction in audit quality associated with long periods of tenure.
Peter Carey, Roger Simnett
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Audit Partner Education and Audit Quality
Issues in Accounting EducationABSTRACT Research on audit engagement partner characteristics has expanded rapidly since disclosure of audit engagement partner names was mandated in the U.S. However, there is little research on the effects of the audit engagement partner’s education. We investigate whether audit engagement partners’ educational backgrounds affect audit
Zsofia Barandi +3 more
openaire +1 more source
Audit Partner Volunteerism and Audit Quality
SSRN Electronic Journal, 2021Gus De Franco, Yuan Ji, Yinqi Zhang
openaire +1 more source
Accounting Accruals, Audit Quality, and Audit Pricing
European Accounting Review, 2023openaire +4 more sources
The Economic Consequences of Audit Firms’ Quality Control System Deficiencies
Management Science, 2020Daniel Aobdia
exaly