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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
Nekhili, Mehdi +2 more
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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; id_orcid 0000-0001-7428-9036 +1 more
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An Economic Analysis of Joint Tax Audits
We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that may not fully eliminate double taxation.Dyck, Daniel +2 more
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Joint policy management and auditing in virtual organizations
Proceedings. First Latin American Web Congress, 2004A major problem facing organizations using grid-computing models is the reluctance to participate in multiorganizational collaborative environments due to security concerns, such as unauthorized access, and fair resource usage. The joint control of virtual organizations (JoVO) framework enables organizations to form a unified VO, with jointly agreed ...
Timothy J. Smith, Lavanya Ramakrishnan
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European Accounting Review, 2016
Abstract This paper focuses on the unique Danish setting in examining the consequences of abandoning a mandatory joint audit regime. We study the effects on audit costs (measured by audit fees) and audit quality (measured by abnormal accruals) of the abandonment of the mandatory joint audit in Denmark in 2005.
Lesage, Cédric +3 more
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Abstract This paper focuses on the unique Danish setting in examining the consequences of abandoning a mandatory joint audit regime. We study the effects on audit costs (measured by audit fees) and audit quality (measured by abnormal accruals) of the abandonment of the mandatory joint audit in Denmark in 2005.
Lesage, Cédric +3 more
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Independent and joint effects of audit partner tenure and non-audit fees on audit quality
Journal of Contemporary Accounting & Economics, 2019Abstract We examine the individual and joint effects of auditors’ non-audit services (NAS)/abnormal NAS fees and length of audit partner tenure on audit quality. Our results raise questions about the ‘one size fits all’ approach imposed by the current audit partner rotation requirement in Australia as a result of (1) a learning differentiation that ...
Abhijeet Singh +3 more
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Joint Provision of Audit and Non-Audit Services, Audit Pricing and Auditor Independence
2015The SEC recently amended its auditor independence rule, prohibiting auditors from providing certain non-audit services to their audit clients. The International Federation of Accountants (IFAC) has also released a draft revision to its Code of Ethics, which will have a similar effect.
Paul Dunmore, Haim Falk
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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 ...
Holm, Claus; id_orcid 0000-0001-7428-9036 +1 more
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The topic of audit quality is sparked in every financial crisis and scandal. Therefore, joint audit has been seen as crucial. This literature review investigates the impact of mandatory and voluntary joint audit and audit quality by addressing the potential influence of regulatory responses on agency problems.
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