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A computer model for auditor performance evaluation
, 2012 Karnet, Igor +2 more
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Auditor Exits and Firm Performance: Is There a Link?
Journal of Emerging Market Finance, 2023Employing firm-level data for 2011–2020, we explore the impact of auditor exit on firm performance. Using profitability and growth as outcome variables, the findings suggest that auditor exit leads to a dampening of profit, but growth prospects are not adversely affected. However, firms’ stock returns are adversely impacted over the immediate to medium
Saibal Ghosh
exaly +2 more sources
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, Yue Qi, Yamin Zeng
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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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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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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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An empirical investigation of the impact of audit and auditor characteristics on auditor performance
Accounting, Organizations and Society, 2014We 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 +3 more
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