Results 1 to 10 of about 29,238 (307)
What do we know about empirical joint audit research? A literature review [PDF]
Accounting and Financial Control, 2017 This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of ...
Patrick Velte
doaj +2 more sources
Mandatory joint audit and audit quality in the context of the European blue chips
Journal of Business Economics and Management, 2021 This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when the ...
Josep Garcia-Blandon +3 more
doaj +3 more sources
مجلة جامعة العلوم والتكنولوجيا للعلوم الإدارية والإنسانية, 2023 The study aimed to identify the impact of organization’s internal factors on the effectiveness of internal auditing of joint-stock companies operating in the Republic of Yemen.
Sultan Ali Ahmed Al-Sorihi +1 more
doaj +3 more sources
Joint Tax Audits: Which Countries May Benefit Most?
World Tax Journal, 2016 In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine an issue(s)/transaction(s) of one or more related taxable persons with cross-border business ...
Burgers, Irene J.J., Criclivaia, Diana
openaire +4 more sources
The joint determination of audit fees, non-audit fees, and abnormal accruals
Review of Quantitative Finance and Accounting, 2006 Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined.
Rick Antle +3 more
openaire +4 more sources
Are Joint Audits a Proper Instrument for Increased Audit Quality?
British Journal of Applied Science & Technology, 2015 Velte, Patrick, Azibi, Jamel
openaire +4 more sources
Determinants of abnormal audit fees in International Financial Reporting Standards-based financial statements [PDF]
Economic Horizons, 2022 This study essentially examines the audit effort as a possible determinant of the abnormal audit fees evinced in International Financial Reporting Standards-based financial statements.
Henry Emife Monye-Emina, Edirin Jeroh
doaj +1 more source
Evidence on the Joint Determination of Audit and Non‐Audit Fees
Journal of Accounting Research, 2003 AbstractIn this study we investigate whether the characteristics of clients, auditors, and the auditor‐client relationship simultaneously determine audit and non‐audit fees. As done in prior studies, we maintain that fees proxy for the level of service provided and follow the physical flow of knowledge.
Scott Whisenant +2 more
openaire +3 more sources
Zanco Journal of Humanity Sciences, 2023 The research aims to present the general framework of the joint audit and the reliability of the financial statement. It studies and analyzes the relationship as well as the impact between the joint audit and increasing the reliability of the financial ...
Zaito Awla Abubakr +2 more
doaj +1 more source
Are joint audits associated with higher audit quality?
Corporate Ownership and Control, 2022 This paper investigates and assesses whether a joint audit engagement results in higher audit quality compared to a single audit given audit firms’ characteristics and complexity of their clients’ activities. The research adopts a survey-based questionnaire sent to external auditors of five audit firms with international affiliation including two Big 4
Mohamed Hegazy, Hekmat Ebrahim
openaire +1 more source