Results 251 to 260 of about 91,560 (315)

The Impact of Client and Auditor Gender on Auditors’ Judgments (Retracted)

Accounting Horizons, 2009
SYNOPSIS: This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The design includes one randomly manipulated variable (client
Gold, A.H., Hunton, J., Gomaa, M.
openaire   +2 more sources

Consequences of adopting an expanded auditor’s report in the United Kingdom

Review of accounting studies, 2018
Elizabeth Gutiérrez, Miguel Minutti-Meza, Kay W. Tatum, M. Vulcheva   +3 more
semanticscholar   +1 more source

Auditor size and audit quality

, 1981
L. DeAngelo
semanticscholar   +1 more source

The Informational Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-tracking Study

, 2018
Louis-Philippe Sirois, J. Bedard, Palash Bera   +2 more
semanticscholar   +1 more source

In auditor we trust: 44 years of research on the auditor-client relationship and future research directions

Meditari Accountancy Research, 2022
Desi Adhariani
exaly  

Exploring the Term of the Auditor‐Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?

, 2003
James N. Myers, Linda A. Myers, Thomas C. Omer   +2 more
semanticscholar   +1 more source

Auditor independence, ‘low balling’, and disclosure regulation

, 1981
L. DeAngelo
semanticscholar   +1 more source

Do Nonaudit Services Compromise Auditor Independence? Further Evidence

, 2003
Hollis Ashbaugh, Ryan Lafond, Brian W. Mayhew   +2 more
semanticscholar   +1 more source

The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective

Managerial Auditing Journal, 2022
Joost van Buuren
exaly  

Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions

, 2002
Mark L. Defond, K. Raghunandan, K. Subramanyam   +2 more
semanticscholar   +1 more source