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Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland
International Journal of Accounting, Auditing and Performance Evaluation, 2013A Green Paper on Audit Policy published by the European Commission is questioning, among other issues, whether the maximum fee collected from one client should be regulated and whether continuous assignment should be limited. In this paper, we examine the association between fee dependence and auditor tenure on auditor independence in Finland.
Damai Nasution, Ralf Östermark
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The reliance of external auditors on internal auditors
Managerial Auditing Journal, 2004External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine which of the criteria as mentioned by AI 610 will be used by the
Hasnah Haron +3 more
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Auditor Resignations and Auditor Industry Specialization
Accounting Horizons, 2008SYNOPSIS: The increase of Big 4 auditor resignations in the newly regulated auditing environment creates a rich setting to examine the supply-side effects of auditor industry specialization. The authors estimate logistic regressions to examine whether audit firms consider industry specialization at both the local and national levels when deciding on ...
William J. Cenker, Albert L. Nagy
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Contemporary Accounting Research, 2019
In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting ...
L. Lisic +3 more
semanticscholar +1 more source
In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting ...
L. Lisic +3 more
semanticscholar +1 more source
Client-auditor realignment and restrictions on auditor...
The Accounting Review, 1997Abstract We compare clients' realignment decisions in markets permitting direct uninvited solicitation (allowed markets) and markets prohibiting such practices (banned markets), providing insight into the effects of increased competition on client-auditor alignment.
Paul K. Chancy +2 more
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Accounting Horizons, 2019
We use new data to examine auditor response to negative media coverage of client environmental, social, and governance (ESG) practices. This coverage can be indicative of an increased risk of material misstatement, which is an important assessment in ...
Jenna J. Burke +2 more
semanticscholar +1 more source
We use new data to examine auditor response to negative media coverage of client environmental, social, and governance (ESG) practices. This coverage can be indicative of an increased risk of material misstatement, which is an important assessment in ...
Jenna J. Burke +2 more
semanticscholar +1 more source
Auditor specialization, accounting information quality and investment efficiency
Research in International Business and Finance, 2017Anis Jarboui
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Kompetensi Auditor, Independensi Auditor, Pengalaman Auditor, Etika Auditor dan Kualitas Audit
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)This research aims to test and analyze whether auditor competence, auditor independence, auditor experience and auditor ethics have an effect on audit quality. The population in this study were auditors who worked in Public Accounting Firm in Semarang. Sampling was carried out using the census method and the number of samples was 73 respondents.
Khikmatul Wasiah, Panca Wahyuningsih
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The auditor market and auditor independence
European Accounting Review, 2000This article reviews recent changes in the business environment and considers how these impact upon auditing. It presents a view of the drivers of quality in auditing and assesses how these may be impacted by changes in the rules on the independence of auditors.
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Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?
Accounting Review, 2019We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability.
Jeff Zeyun Chen +3 more
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