Results 231 to 240 of about 1,843,700 (291)

Joint Audit, Audit Market Structure, and Consumer Surplus

Review of Accounting Studies, 2017
We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement
Aiyong Zhu, Christopher Koch, Qiang Guo
exaly   +3 more sources

Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?

Accounting in Europe, 2018
Audit quality and cost consequences of joint audits have been continually discussed, especially since the publication of the European Commission’s Green Paper in 2010.
Marcel Haak, Michelle Muraz, Roland Zieseniß   +2 more
exaly   +2 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   +1 more source

Do joint audits improve audit quality?Evidence from voluntary joint audits

European Accounting Review, 2012
This study examines whether the decision to voluntarily (i.e. without a statutory obligation) employ two audit firms to conduct a joint audit is related to audit quality. We use separate samples and empirical designs for public and privately held companies in Sweden, where a sufficient number of companies have a joint audit on a voluntary basis.
Zerni, Mikko, Haapamäki, Elina, Järvinen, Tuukka, Niemi, Lasse   +4 more
openaire   +5 more sources

Are Joint Audits Associated with Higher Audit Fees?

European Accounting Review, 2012
In its October 2010 Green Paper on audit policy, the European Commission suggested that joint audits might be a way of improving the audit market in Europe. However, some parties consider that a joint audit system is not an efficient solution because the perceived improvements in audit quality, if any, are not commensurate with the significant increase
Paul Andre, Géraldine Broye, Christopher K.M. Pong, Alain Schatt   +3 more
openaire   +3 more sources