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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 +2 more
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Managerial Auditing Journal, 2014
The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB ...
Knechel, W.R., Shefchik, L.B.
+7 more sources
The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB ...
Knechel, W.R., Shefchik, L.B.
+7 more sources
Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK [PDF]
Business Strategy and the Environment, 2020 This study examines whether firms that appear to exhibit high sustainability reporting quality are less likely to engage in earnings management activities, thereby delivering financial information that is more transparent and reliable than that delivered
Habiba Al-Shaer
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Audit Partner Identification and Audit Quality
SSRN Electronic Journal, 2019This paper studies the effects of disclosing the audit engagement partner’s identity on individual and partnership incentives and overall audit quality. We model a collective decision problem, incorporating individual engagement partners’ preferences with the partnership’s choice of internal quality control.
Kyungha Kari Lee, Carolyn B. Levine
openaire +1 more source
Review of Accounting Studies, 2019
We document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate popular proxies of audit quality.
Shivaram Rajgopal +2 more
openaire +3 more sources
We document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate popular proxies of audit quality.
Shivaram Rajgopal +2 more
openaire +3 more sources
Audit committees and earnings quality [PDF]
Accounting and Finance, 2009 This research investigates whether audit committees are associated with improved earnings quality for a sample of Australian listed companies prior to the introduction of mandatory audit committee requirements in 2003.
Peter Baxter, Julie Cotter
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International Journal of Health Care Quality Assurance, 1993
Argues that audit in gynaecology must achieve improvement in the quality of the service provided or the resources spent on the audit process will be wasted. Setting up audit requires a lead person, time commitment, the involvement of all relevant staff and information.
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Argues that audit in gynaecology must achieve improvement in the quality of the service provided or the resources spent on the audit process will be wasted. Setting up audit requires a lead person, time commitment, the involvement of all relevant staff and information.
openaire +2 more sources
Auditing the quality of effluent discharges
Environmental Monitoring and Assessment, 1989The public and their elected representatives want to see whether they get Value-for-Money from investment in preventing pollution.For many rivers, the achievement of good water quality is a matter of regulating the discharges from wastewater treatment plants.
openaire +2 more sources