Results 331 to 340 of about 514,449 (400)
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National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
Journal of Accounting Research, 2010Kenneth J Reichelt, Dechun Wang
exaly +2 more sources
Jurnal Riset Akuntansi, 2023
This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as ...
null Rachmat Arif, null Novita Sari
openaire +1 more source
This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as ...
null Rachmat Arif, null Novita Sari
openaire +1 more source
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
Social Science Research Network, 2020Audit firms are investing billions of dollars to develop artificial intelligence (AI) systems that will help auditors execute challenging tasks (e.g., evaluating complex estimates).
Benjamin P. Commerford +3 more
semanticscholar +1 more source
Contemporary Accounting Research, 2018
While substantial revisions to auditor and audit committee reporting are being discussed internationally, including in the United States, the impact of these reforms on audit quality is unknown.
Lauren C. Reid +3 more
semanticscholar +1 more source
While substantial revisions to auditor and audit committee reporting are being discussed internationally, including in the United States, the impact of these reforms on audit quality is unknown.
Lauren C. Reid +3 more
semanticscholar +1 more source
Auditor Credibility and Auditor Changes
Journal of Accounting Research, 1983In 1976, the U. S. Senate Subcommittee on Reports, Accounting, and Management (Metcalf Committee) provided data indicating that the eight largest auditing firms in the country (the "Big Eight") are overwhelmingly the major suppliers of audit services to the largest corporations in the United States.
Donald R. Nichols, David B. Smith
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Auditor–Client Compatibility and Audit Firm Selection
Journal of Accounting Research, 2016Stephen V Brown, W Robert Knechel
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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
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
semanticscholar +1 more source
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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Expanded Auditor’s Report Disclosures and Loan Contracting
Contemporary Accounting Research, 2019Starting in October 2013, auditors of premium-listed firms in the UK are mandated to prepare an expanded auditor’s report that provides details on audit procedures, risks of material misstatement (RMMs), and materiality thresholds. We examine whether the
Vlad‐Andrei Porumb +4 more
semanticscholar +1 more source