Results 311 to 320 of about 8,358,707 (356)

Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality

, 2020
This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality.,To answer this question, the authors examined audit ...
Weerapong Kitiwong, Naruanard Sarapaivanich   +1 more
semanticscholar   +1 more source

Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality

, 2020
Using Chinese data of key audit matters (KAM) reports, this study assesses whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality.
Yamin Zeng, Joseph H. Zhang, Junsheng Zhang, Mengyu Zhang   +3 more
semanticscholar   +1 more source

The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency

Auditing, 2020
This paper examines the effect of knowledge sharing in audit firms on audit quality and efficiency. We analyze data from a survey of audit professionals from 22 audit firms in Taiwan matched to publicly available data on individual audits conducted by ...
Rong-Ruey Duh, W. Knechel, Ching-Chieh Lin   +2 more
semanticscholar   +1 more source

CSR performance and the cost of debt: does audit quality matter?

, 2020
Purpose This study aims to shed light on the effect of corporate social responsibility (CSR) on the cost of debt. It also investigates whether audit quality affects the cost of debt incurred by socially responsible firms.
Sami Bacha, A. Ajina, Sourour Ben Saad
semanticscholar   +1 more source

The revival of large consulting practices at the Big 4 and audit quality

Accounting, Organizations and Society, 2020
The Big 4 have acquired numerous consulting firms since the late 2000s, and regulators are concerned that a focus on consulting practices could negatively affect audit quality through audit firm culture.
D. Donelson, Matthew S. Ege, Andrew J. Imdieke, Eldar M. Maksymov   +3 more
semanticscholar   +1 more source

The Distraction Effect of Non-Audit Services on Audit Quality

Journal of Accounting & Economics, 2020
Regulators have expressed concerns that an emphasis on non-audit services (NAS) could distract from the audit function, even for clients with minimal NAS purchases.
Erik L. Beardsley, Andrew J. Imdieke, Thomas C. Omer   +2 more
semanticscholar   +1 more source

Are Audit Firms' Compensation Policies Associated with Audit Quality?

, 2020
We examine how compensation policies of audit firms are associated with audit quality. Specifically, we investigate the effects of the ratio of variable to fixed compensation and the size of the basis for profit sharing (i.e., whether partners share ...
J. Ernstberger, Christopher Koch, Eva Maria Schreiber, Gregory M. Trompeter   +3 more
semanticscholar   +1 more source

The Relative Importance of Auditor Characteristics Versus Client Factors in Explaining Audit Quality

Journal of Accounting, Auditing and Finance, 2020
The U.K. listed firms are used to investigate whether auditor attributes (fixed effects for audit firms, audit offices, and audit partners) add incrementally to baseline models with client controls in explaining audit quality. We document that accounting
M. Cameran, Domenico Campa, Jere R. Francis   +2 more
semanticscholar   +1 more source

Does Audit Partner Workload Compression Affect Audit Quality?

, 2020
The effect of workload compression on the behavior of individual auditors has received extensive attention from regulators and scholars. We study this effect by utilizing two unique institutional features of the Chinese capital market: (1) the auditor ...
Jun Chen, Wang Dong, Hongling Han, Nan Zhou   +3 more
semanticscholar   +1 more source

The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia

, 2020
PurposeThe purpose of this study is to examine the interrelationship between modified audit opinions and earnings management as measured by discretionary accruals and develop a thorough understanding regarding the moderating effect of audit quality on ...
Fakhfakh Imen, J. Anis
semanticscholar   +1 more source