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Improving the Quality of Lateral Wrist Radiographs: A Closed-Loop Audit of Radiographic Compliance With Standard Positioning Criteria. [PDF]

Cureus
Barot K, Rahim AK, Afzal I, Imtiaz H, Kouklidis G, Ahmed T, Jan AA, Durrani A, Monzur R, Lynch J.   +9 more
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Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*

Contemporary Accounting Research, 2007
A company officer is an "alumnus" if he previously worked for an audit firm. Iyer et al. (1997) find alumni have ties with their former audit firms and alumni are more inclined to provide economic benefits to former firms if they have stronger ties. If the alumnus is a senior corporate officer, the alumnus may benefit her former firm by recommending ...
Lennox, CS, Park, CW
openaire   +3 more sources

Perceived Audit Independence and Audit Market Structure

SSRN Electronic Journal, 2018
The audit market comprises a small group of large firms and a big group of smaller firms. We build upon the classic model presented by Magee and Tseng (1990) to shed light on auditor market structure. In particular, we focus on the perceived reputation cost borne by auditors that agree with managers on controversial accounting issues.
Harold Lopez, Claudio A. Bonilla
openaire   +1 more source

Independent audit committee members’ board tenure and audit fees

Accounting & Finance, 2010
An independent audit committee is an audit committee on which all members are independent directors. This study examines whether independent audit committee members’ board tenure affects audit fees. On the basis of the prior literature, we formulate an unsigned hypothesis.
Anthony Chan, Guoping Liu, Jerry Y. Sun
openaire   +1 more source