Results 241 to 250 of about 1,843,700 (291)
Some of the next articles are maybe not open access.
2021
This review explores behavioural perspectives to provide insights on a contribution of joint audit to audit quality. We suggest joint audit to act as a means to reduce cognitive bias and enhance professional scepticism in financial statement audits.
openaire +1 more source
This review explores behavioural perspectives to provide insights on a contribution of joint audit to audit quality. We suggest joint audit to act as a means to reduce cognitive bias and enhance professional scepticism in financial statement audits.
openaire +1 more source
Breaking the Barrier – On the Use of Joint Audits in the Internal Audit Profession
SSRN Electronic Journal, 2019ABSTRACT With the growing relevance of internal auditing, academics and practitioners emphasize the importance of an adequate and adaptable staffing approach. Because internal audit resources are considered a crucial component of internal audit quality, we investigate why internal auditors perform audits with experts from within or ...
Joel Behrend, Marc Eulerich
openaire +1 more source
Joint audits and mutual ties of audit firm networks
Business Horizons, 2020Abstract There has been a lively debate following the 2007 financial crisis regarding the role of joint audits. Prior research argues that joint audits may improve audit quality because of shared audit efforts. However, empirical evidence has been inconclusive.
Nurunnabi, Mohammad +2 more
openaire +2 more sources
The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accruals
Review of Quantitative Finance and Accounting, 2002Prior 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 +3 more sources
Impact of Joint Audit on Audit Quality – An Indian Scenario
ICRRD Quality Index Research Journal, 2023Better 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 ...
openaire +1 more source
Audit Fees in a Joint Audit Setting
European Accounting Review, 2014AbstractThis paper uses the uniqueness of the French audit environment to conduct an in-depth study of audit pricing issues associated with the requirement to hire two independent auditors (joint audit). I use a model derived from Simunic's [(1980). The pricing of audit services: Theory and evidence.
openaire +1 more source
Evidence on the Joint Determination of Audit and Non‐Audit Fees
Journal of Accounting Research, 2003Abstract In 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 +1 more source
Do Joint Audits Improve or Impair Audit Quality?
Journal of Accounting Research, 2012Conventional wisdom holds that joint audits would improve audit quality by enhancing audit evidence precision, because “Two heads are better than one,” and by enhancing auditor independence, because it is more expensive for a company to “bribe” two audit firms than one. Our paper challenges this wisdom. We show that joint audits by one big firm and one
MINGCHERNG DENG +3 more
openaire +1 more source
The role of joint audit in audit quality - Practitioners’ insights
2022Outside those jurisdictions where joint audit is regularly practiced, this audit model tends to be poorly understood and frequently remains subject to often repeated but unsubstantiated misapprehensions. Meanwhile, even reviews which set out to provide an objective and comprehensive overview of this mechanism may base their insights and recommendations
openaire +1 more source
Evidence on the Joint Determination of Audit and Non-Audit Services
2002In this study, we investigate whether the characteristics of clients, auditors, and the auditor-client relationship jointly determine audit and non-audit services. 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 +1 more source