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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
Qiang Guo +2 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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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.
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Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit
International Journal of Auditing, 2018This study empirically investigates the impact of auditor gender on audit fees in a unique audit regulatory environment, namely France, where joint audit is mandatory by law. Apart from the fact that male and female auditor engagement partners have distinctive behaviors and style, the question also arises at to whether coordination problems between two
Mehdi Nekhili +2 more
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Leaving a joint audit system: conditional fee reductions
Managerial Auditing Journal, 2014Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used ...
Claus Holm, Frank Thinggaard
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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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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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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
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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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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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