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Enhancing auditors' performance
Managerial Auditing Journal, 2012PurposeThe purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self‐efficacy, and auditors' performance.Design/methodology/approachThe paper uses a between‐subjects experimental research design with accountability pressure manipulated randomly to two groups, accountable and non‐
Takiah Mohd Iskandar +3 more
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A comparison of auditor and non‐auditor performance evaluations
Managerial Auditing Journal, 2008PurposeThe purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non‐accounting professionals.Design/methodology/approachBoth audit and non‐accounting professional subjects read a case study and evaluated the performance of a hypothetical subordinate. Two factors were manipulated the
Steve Buchheit +2 more
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Characteristics of Relatively High-Performance Auditors
AUDITING: A Journal of Practice & Theory, 2011SUMMARY: In this study, we use directly reported CPA firm performance evaluations and hypothesize that higher-performing auditors will perceive that technical knowledge and ability, client interaction skills, and professional attitudes/behaviors are more relevant (H1), will be more inclined to extend standard audit procedures (H2), and will have a more
Constance A. McKnight, William F. Wright
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Industry- versus Task-Based Experience and Auditor Performance
AUDITING: A Journal of Practice & Theory, 2010SUMMARY The purpose of this study is to investigate the relative influence of industry- and task-based experience on auditor performance. Prior research has shown that both forms of experience can be beneficial, but studies thus far have not clarified their relative importance.
Robyn A. Moroney, Peter J. Carey
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Auditor independence, executive pay and firm performance
Accounting & Finance, 2008AbstractThis paper investigates whether compensation committees actively intervene to adjust accounting performance‐based incentive schemes for the real, or perceived, reduced earnings credibility signalled by the purchase of non‐audit services. Using a nonlinear, two‐stage least‐squares method that accounts for the simultaneity of executive pay, firm ...
Raghavan J. Iyengar, Ernest M. Zampelli
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Common Individual Auditors and Analyst Forecast Performance
SSRN Electronic Journal, 2020We examine the importance of analysts covering firms with common audit partners to analyst earnings forecast performance (hereafter, we term the analyst, auditor, and the firm as being “common”). We find that analysts issue more accurate and less optimistically biased earnings forecasts for firms with common audit partners than other analysts following
Junxiong Fang +2 more
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Auditor compensation and accounting firm performance
Managerial Auditing JournalPurpose Audit firms have a strong historical tradition of professionalism, but they are also commercial entities. This study aims to investigate the relationship between auditor cash compensation and office-level financial performance. Design/methodology/approach This study uses proprietary compensation expense and financial performance data from ...
Junsheng Zhang +3 more
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Evaluating the performance of auditors: a driver or a stabilizer of auditors’ behaviour
International Journal of Productivity and Performance Management, 2019Purpose The purpose of this paper is to identify differences in auditors’ dysfunctional behaviour when expecting performance appraisal. Its main aim is to examine variances across countries; UK vs Kuwait. Also, it identifies differences between experienced and inexperienced auditors.
Nehme, R., Alkhoury, C., Al Mutawa, A.
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