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Audit firm rotation and audit quality: case of the listed Tunisian firms
International Journal of Economics and Business Research, 2014The aim of this paper is to study the impact of audit firm rotation on the audit quality (audit opinion and audit firm reputation), on a sample of all Tunisian listed firms. To move towards this objective, we used a logistic regression model on panel data over a period of 16 years (1995–2010).
Mohamed Ali Omri, Abir Ben Abdennebi
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Board Independence and Audit-Firm Type
AUDITING: A Journal of Practice & Theory, 1998This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with our hypothesis that we derive from theories of both corporate governance and audit quality, we find that the likelihood of an insurer employing a brand name auditor that specializes ...
Mark S. Beasley, Kathy R. Petroni
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Are Audit Firms’ Compensation Policies Associated With Audit Quality?
SSRN Electronic Journal, 2019ABSTRACTWe 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 profits in a small or in a large profit pool).
Jürgen Ernstberger +3 more
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Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality
Journal of Accounting Research, 2015ABSTRACTWe use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long.
Bell, Timothy B. +2 more
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Audit risk and audit programmes: archival evidence from four Dutch audit firms
European Accounting Review, 1996The audit risk model has become an extremely important element in audit practice. The basic intuition behind the model is that changes in risk should affect the work of the auditor. However, little systematic empirical evidence has been published on the assessment of audit risk and its effect on audit work.
Quadackers, L.M. +2 more
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SSRN Electronic Journal, 2013
Using audit firm size measured by audit firm revenues, the number of offices, and professional headcounts, we find that audit firm size measured as continuous variable is positively associated with engagement-level audit quality proxied by discretionary accruals and modified opinions, and is also positively associated with audit fees.
Gil S. Bae, Jae Eun Lee
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Using audit firm size measured by audit firm revenues, the number of offices, and professional headcounts, we find that audit firm size measured as continuous variable is positively associated with engagement-level audit quality proxied by discretionary accruals and modified opinions, and is also positively associated with audit fees.
Gil S. Bae, Jae Eun Lee
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Employee Movements from Audit Firms to Audit Clients
SSRN Electronic Journal, 2018ABSTRACTRegulators have expressed concerns about the “revolving door” between auditors and clients, whereby audit employees move directly from audit firms to audit clients (i.e., “direct alumni hires”). Regulators are concerned that these direct hires could compromise audit quality, partly because these employees could have previously audited their ...
Andrew R. Finley +3 more
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Dual audit, audit firm independence, and auditor conservatism
Review of Accounting and Finance, 2014Purpose– This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting standards and the other based on international accounting standards ...
Chan-Jane Lin, Hsiao-Lun Lin, Ai-Ru Yen
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Audit firm incentives and audit firm culture: the role of the auditee
2021There is a growing consensus among policymakers and regulators that distorted organisational cultures within audit firms are the culprit of flawed audits. We argue that client cultures and incentives of auditors to service the audited entity can clout audit firm cultures geared towards the auditor’s judgments – ultimately at the cost of audit quality ...
Bik, O., Bouwens, J.
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Audit Firm and Audit Partner Style in Non-Big 4 Firms
SSRN Electronic Journal, 2021Matthew Baugh +2 more
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