Results 261 to 270 of about 33,677 (303)
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
Journal of Accounting Research, 2003AbstractIn 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
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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 audit, political connections and cost of debt capital
International Journal of Auditing, 2017 We investigate the association between joint audit and cost of debt for a sample of non-financial, publicly listed firms from the Gulf Cooperation Council (GCC) countries.
Ahmed Al-Hadi, , Baban Eulaiwi
exaly +2 more sources
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
openaire +1 more source
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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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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The joint determination of audit fees, non-audit fees, and abnormal accruals
Review of Quantitative Finance and Accounting, 2006Prior 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
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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
openaire +1 more source