Results 271 to 280 of about 33,677 (303)

Joint Provision of Audit and Non-Audit Services, Audit Pricing and Auditor Independence

SSRN Electronic Journal, 2001
The 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
openaire   +1 more source

Independent and joint effects of audit partner tenure and non-audit fees on audit quality

Journal of Contemporary Accounting & Economics, 2019
Abstract 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, Harjinder Singh, Nigar Sultana, John Evans   +3 more
openaire   +1 more source

Joint audit and audit quality

SSRN Electronic Journal, 2021
openaire   +1 more source

§ 13 Joint-Audit-Projekt

2019
Heidelberger Beiträge zum Finanz- und Steuerrecht, Bd.
openaire   +1 more source

Corporate governance mechanisms and audit delay in a joint audit regulation

Journal of Financial Regulation and Compliance, 2016
PurposeThis 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
openaire   +1 more source

Joint audits - benefit or burden?

2010
In 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, Thinggaard, Frank; id_orcid 0000-0001-5145-3526   +1 more
openaire   +1 more source

Audit quality and abolition of mandated joint-audits: evidence from Kuwait

Journal of Applied Accounting Research, 2023
Mitchell Van Der Zahn, Imen Tebourbi
exaly  

Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market

International Journal of Auditing, 2023
Mitchell Van Der Zahn
exaly  

Assessment of joint audit mission quality in Tunisia

EuroMed Journal of Business, 2023
Lassaad Abdelmoula
exaly  

The role of joint audit in audit quality - Practitioners’ insights

SSRN Electronic Journal, 2022
openaire   +1 more source