Results 311 to 320 of about 146,156 (359)
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Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*
Contemporary Accounting Research, 2007A company officer is an "alumnus" if he previously worked for an audit firm. Iyer et al. (1997) find alumni have ties with their former audit firms and alumni are more inclined to provide economic benefits to former firms if they have stronger ties. If the alumnus is a senior corporate officer, the alumnus may benefit her former firm by recommending ...
Lennox, CS, Park, CW
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Audit Firm Tenure, Audit Firm Size and Audit Quality
GATR Global Journal of Business Social Sciences Review, 2014Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market.
Padri Achyarsyah, Molina Molina
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Audit firm merger and the strategic response by large audit firms
The British Accounting Review, 2021Abstract We examine the impact of a change in the audit industry structure in China as a result of two recent mergers involving large non-Big 4 audit firms. The ‘New Big’ audit firms, Ruihua and BDO Lixin, became the third and fourth largest audit firms in China following audit firm mergers, outranking both EY and KPMG in terms of total audit ...
Steven Cahan, David Hay, Lina Z. Li
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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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The Influence of Firm Size, Audit Firm Size and Audit Opinion Towards Audit Delay
Jurnal Analisa Akuntansi dan Perpajakan, 2022This study aims to determine whether the effect of firm size, KAP size and KAP size on audit delay. This study uses quantitative data analysis techniques with meta-analysis methods. The data of this study were obtained from observations of student thesis and journals at several universities related to the topic of audit delay. The results of this study
Wynne Nurul Faizah +3 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 Firm Employee Turnover and Audit Quality
SSRN Electronic Journal, 2021This paper examines collective audit firm employee turnover and audit quality. Audit regulators have noted that employee turnover may be a root cause of audit quality issues identified during their inspections. However, there is limited empirical research on the determinants and consequences of collective audit firm employee turnover.
Christophe Van Linden +2 more
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Audit Firm Governance: Do Transparency Reports Reveal Audit Quality?
SSRN Electronic Journal, 2011SUMMARY As a result of legal and regulatory requirements, audit firms in certain jurisdictions have recently started issuing transparency reports containing information on audit firm governance. In this study we investigate whether audit firm governance disclosure is associated with actual audit quality. Based on a sample of transparency
Deumes, R. +3 more
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Audit automation as control within audit firms
Accounting, Auditing & Accountability Journal, 2001This paper explores the nature of audit automation as control within audit firms. The themes of the paper are control over the work process and audit staff, deskilling and resistance, and competition, which are analysed using the theoretical framework provided by Coombs et al., who applied Giddens’ structuration theory to research the impact of ...
Stuart Manson +2 more
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AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY [PDF]
Journal of Global Management, 2011 This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the audit firm size (size public accounting firm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the
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