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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.
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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
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
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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 +2 more sources
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
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Mandatory Audit Firm Rotation and Audit Quality
European Accounting Review, 2014AbstractIn a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e. Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years.
Cameran, Mara +2 more
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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
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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 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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