Results 181 to 190 of about 177,895 (210)

An empirical investigation of the impact of audit and auditor characteristics on auditor performance

Accounting, Organizations and Society, 2014
We use a unique and confidential database of 15,392 tax audits performed by the Croatian Tax Administration during the 2002–2006 period to examine the impact of task complexity, auditor experience, and auditor effort on audit performance. We provide external validation to prior experimental and analytical research showing that task complexity decreases
Alissa, Walid, Capkun, Vedran, Jeanjean, Thomas, Suca, Nadja   +3 more
openaire   +2 more sources

Auditors find NHS financial performance good overall

BMJ, 2009
The overall financial performance of NHS trusts and primary care trusts (PCTs) in England is good and improving, the Audit Commission has concluded. But the independent watchdog says that there is still room for improvement, with nine NHS trusts failing to meet minimum standards this year and with relatively few assessed as performing strongly.
openaire   +1 more source

Abnormal CSR Performance and Auditor Litigation Risk

Journal of Accounting, Auditing & Finance
Recent studies provide evidence that corporate social responsibility (CSR) conscious firms are less likely to engage in high-profile corporate misconduct and be subject to SEC investigations, suggesting that auditor litigation risk may be lower for better CSR performers.
Li (Lily) Zheng Brooks, C. S. Agnes Cheng   +1 more
openaire   +1 more source

Performance auditing by the Portuguese Court of Auditors

Tékhne, 2013
Abstract This paper aims at presenting the Portuguese Court of Auditor's work in what concerns performance audit. As for performance auditing in the Portuguese Court of Auditors, the paper describes the context in which it has been taking place, referring to the need of increasing accuracy, fairness and transparency in the accounts of the entities ...
openaire   +1 more source

The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors

Accounting in Europe, 2020
Nicole Ratzinger-Sakel, Jochen Theis
exaly  

Crash Risk and the Auditor–Client Relationship

Contemporary Accounting Research, 2017
Jeffrey L Callen, Xiaohua Fang
exaly  

A Political–economic Analysis of Auditor Reporting and Auditor Switches

Review of Accounting Studies, 2006
Lai Lan Phyllis Mo, Zhenpin Lin
exaly  

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

Meditari Accountancy Research, 2022
exaly  

Financial Auditor and Sustainability Reporting: Does it matter?

Corporate Social Responsibility and Environmental Management, 2018
Belén Fernández-Feijoo Souto, Silvia Romero   +1 more
exaly  

Board Structure, Corporate Performance and Auditor Independence

Corporate Governance: An International Review, 1995
Michael J. Peel, Edmond O'Donnell
openaire   +1 more source