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Corporate governance mechanisms and audit delay in a joint audit regulation
Journal of Financial Regulation and Compliance, 2016PurposeThis paper aims to examine the influence of corporate governance mechanisms on audit delay in companies listed on the Kuwait Stock Exchange (KSE) in 2013. Kuwait has the unusual audit regulation that listed companies must be jointly audited by two independent auditors who both sign the report.Design/methodology/approachAudit delay is measured as
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Joint audits - benefit or burden?
2010In this paper we examine whether there are perceived and observed benefits or burdens from using two audit firms instead of one. In 2005 the mandatory joint audit requirement was abolished in Denmark. This provides a unique setting for studying the consequences and implications of going from a joint audit regime to a single auditor/voluntary joint ...
Holm, Claus; id_orcid 0000-0001-7428-9036 +1 more
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The Joint Structure of Adverse Audit Signals
Adverse audit and reporting outcomes are typically studied in isolation, even though they often co-occur within the same firm-year. This separable treatment can obscure the joint structure of underlying firm risk. We apply a multi-label framework to four widely studied adverse outcomes and identify two recurring risk regimes.Xiaomei Wang, Meng Li, YUXIN HE
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