Results 261 to 270 of about 150,271 (301)

The Effect of Audit Duality on Audit Quality

Journal of International Accounting Research, 2020
ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS).
Lawrence Chui, Oksana Kim, Byron J. Pike
openaire   +2 more sources

Audit Review and the Change of Audit Quality

THE KOREAN TAX ASSOCIATION, 2021
This study analyzes whether the audit quality has changed since the audit review for D company. The audit review began in 2015 when the regulator raised suspicions about Company D’s accounting fraud, which disclosed massive losses. As a result of investigation and supervision, stern measures were taken against the audited companies and auditors.
Soo-yeol Choi, Hee Chun Roh, Jin-ha Park
openaire   +1 more source

Mandatory Audit Firm Rotation and Audit Quality

SSRN Electronic Journal, 2007
PurposeThe 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, Michael Moldrich, Peter Roebuck   +2 more
openaire   +1 more source

Audit quality, audit fees and gender

2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012
This 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
openaire   +1 more source

Joint audit and audit quality

SSRN Electronic Journal, 2021
openaire   +1 more source

Quality assurance audit

Journal of the American Dietetic Association, 1980
openaire   +2 more sources

The effect of auditor type on audit quality in emerging markets: evidence from Egypt

International Journal of Accounting and Information Management, 2021
Mohamed M El-Dyasty, Ahmed A Elamer
exaly  

Quality in the audit

Auditor, 2014
S.- Bichkova, E. Itigilova
openaire   +1 more source

Audit Partner Volunteerism and Audit Quality

SSRN Electronic Journal, 2021
Gus De Franco, Yuan Ji, Yinqi Zhang
openaire   +1 more source

Measuring audit quality

Review of Accounting Studies, 2021
Shivaram Rajgopal, Suraj Srinivasan, Xin Zheng   +2 more
exaly