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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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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, Thinggaard, Frank
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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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Do Joint Audits Lead to Greater Audit Fees?
SSRN Electronic Journal, 2012Paul André +3 more
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