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Do joint audits improve audit quality?Evidence from voluntary joint audits
European Accounting Review, 2012This 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 +4 more
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Audit committee effectiveness and audit quality: the moderating effect of joint audit
Arab Gulf Journal of Scientific Research, 2023PurposeThe 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 +3 more
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Joint audit, audit market structure, and consumer surplus
Review of Accounting Studies, 2017We 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
Qiang Guo, Christopher Koch, Aiyong Zhu
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Are Joint Audits Associated with Higher Audit Fees?
European Accounting Review, 2015AbstractIn 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 ...
André, P. +3 more
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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
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Do Joint Audits Improve or Impair Audit Quality?
SSRN Electronic Journal, 2012ABSTRACTConventional wisdom holds that joint audits would improve audit quality by enhancing audit evidence precision because “Two heads are better than one.” Our paper challenges this wisdom. We show that joint audits by one big firm and one small firm may impair audit quality, because, in that situation, joint audits induce a free‐riding problem ...
MINGCHERNG DENG +3 more
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Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?
Accounting in Europe, 2018Audit 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 +2 more
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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.
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From joint to single audits – audit quality differences and auditor pairings
Accounting and Business Research, 2017This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies was replaced by a voluntary joint audit system. First, we
Holm, Claus, Thinggaard, Frank
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Audit quality and abolition of mandated joint-audits: evidence from Kuwait
Journal of Applied Accounting Research, 2022PurposeStatistical analysis is based on annual data collected from 132 Boursa Kuwait listed firms from 2016 to 2019 (i.e. yielding 528 firm-year observations). During the observation window (i.e. 2016 to 2019) 116 firms switched from joint-to solo-audits. Level and change models test if audit quality (proxied by abnormal accruals) is impacted by joint-/
Mitchell Van der Zahn, Imen Tebourbi
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