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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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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, Thinggaard, Frank
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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 ...
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Joint Provision of Audit and Non-Audit Services, Audit Pricing and Auditor Independence
SSRN Electronic Journal, 2001The 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 V. Dunmore, Haim Falk
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Joint liability taxation and group auditing
Economia Politica, 2016This article proposes a taxation policy based on joint liability among taxpayers. We show that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden is reduced, and taxpayers are better off with respect to the standard individual liability taxation.
REITO, FRANCESCO, Spagano, Salvatore
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Evidence on the Joint Determination of Audit and Non-Audit Services
SSRN Electronic Journal, 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
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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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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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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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