AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE [PDF]
The financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of
Jagan Krishnan +2 more
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Does Auditor Industry Expertise Improve Audit Quality in Complex Business Environments? [PDF]
, 2018 This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps.
Butar-Butar, S. (Sansaloni) +1 more
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Meeting religious requirements and food safety during ritual slaughter: a case study on how Italian authorities handle the issue. [PDF]
Anim Front, 2022 Conficoni D +4 more
europepmc +1 more source
Shared auditors, information asymmetry degree, and mergers and acquisitions value creation. [PDF]
Front Psychol, 2022 You C.
europepmc +1 more source
Independence, low balling and learning effects [PDF]
Independent auditors serve as gatekeepers of public securities markets, but ongoing competition among audit firms could harm auditors’ independence. For instance, a Green Paper of the European Union finds that especially audits of large and prestigious ...
Simons, Dirk
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Qualitative evaluation of postdoctoral trainee and faculty advisor experiences within a research-intensive school of pharmacy. [PDF]
BMC Med Educ, 2022 McLaughlin JE +4 more
europepmc +1 more source
Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. [PDF]
J Bus Econ, 2021 Thesing J, Velte P.
europepmc +1 more source
Auditing, Consulting, and Audit Market Concentration [PDF]
In its recently published Green Paper, the European Commission 2010 discusses various methods to enhance the reliability of audits and to re-establish trust in the financial market.
Christopher Bleibtreu, Ulrike Stefani
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Does media sentiment affect stock prices? Evidence from China's STAR market. [PDF]
Front Psychol, 2022 Dong X, Xu S, Liu J, Tsai FS.
europepmc +1 more source
The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services [PDF]
Recently, the Commission of the European Communities has put up for discussion various reform proposals intended to enhance the reliability of audits and to re-establish trust in the financial market.
Christopher Bleibtreu, Ulrike Stefani
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