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Impact of Joint Audit on Audit Quality – An Indian Scenario [PDF]

ICRRD Quality Index Research Journal, 2023
Better audit quality gives stakeholders some reassurance that the auditee companies' financial statements accurately portray their current situation. This study examines the impact of joint audits on audit quality. It is inspired by the ongoing discussion where a government panel has recommended a mandatory joint audit regime for public interest ...
Leesa Mohanty
semanticscholar   +3 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, David Castillo-Merino, Josep M. Argilés-Bosch, Diego Ravenda   +3 more
doaj   +7 more sources

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   +3 more sources

Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE

Corporate Ownership and Control, 2020
The present study is intended to scholarly explore auditors’ perceptions regarding joint audits; whether it can improve audit quality. To reach this goal, participants were enrolled from Big 4, non-Big 4, and other stockholders. In addition, the present study examines the perception of the same stakeholders in terms of how audit concentration affects ...
Yasser Barghathi, Esinath Ndiweni, Alhashmi Aboubaker Lasyoud   +2 more
semanticscholar   +5 more sources

Audit committee effectiveness and audit quality: the moderating effect of joint audit

Arab Gulf Journal of Scientific Research, 2023
PurposeThe main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.Design/methodology/approachThe sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020.
Ahmed Elmashtawy, Mohd Hassan Che Haat, Shahnaz Ismail, Faozi A. Almaqtari   +3 more
openaire   +2 more sources

The Role of Joint Audit in Increasing the Reliability of Financial Statements An analytical study of the opinions of a sample of auditors and accounting academics in universities and institutes in the Erbil governorate

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 , Rezan Salahaddin Azzat, Shahla Abdulwahed Hamad   +2 more
doaj   +3 more sources

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Cogent Business & Management
The study’s purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016
Ahmed Elmashtawy, Mohd Hassan Che Haat, Shahnaz Ismail, Faozi A. Almaqtari   +3 more
doaj   +2 more sources

The joint effect of investors’ trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports

China Journal of Accounting Studies, 2023
Accounting studies have inconsistent conclusions about whether including Key Audit Matters (KAM) improves the communicative value of audit reports. We experimentally investigate the joint effect of investors’ trait scepticism and the familiarity and ...
Xin Xu, Fengying Ye, Yasheng Chen
doaj   +2 more sources

Determining factors of the quality of joint audit: Tunisian context

Contabilitate şi Informatică de Gestiune, 2019
Research question: Identify the significant determinants of the quality of joint audit in the context of Tunisian companies. Motivation: Few studies have been conducted on the determinants of the quality of the joint audit in the Tunisian context.
Lassaad Abdelmoula, Habib Afess
doaj   +2 more sources

Joint audit and financial scandal: The case of the French context [PDF]

International Journal of Advances in Applied Sciences, 2018
The European Commission issued a proposal that encouraged the practice of joint audit on a voluntary basis. It recommended that mandatory audit firm rotation is extended from six years to nine years if joint audits are performed.
Jamel Azibi
openalex   +2 more sources