Results 301 to 310 of about 2,498,033 (371)

Joint audit, audit market structure, and consumer surplus

Review of Accounting Studies, 2017
We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement
Qiang Guo, Christopher Koch, Aiyong Zhu
semanticscholar   +4 more sources

The Role of Both Audit Rotation and Joint Audit on the Enterprise’s Value

International Journal of Accounting and Management Sciences, 2023
The criticism of the audit profession and the financial scandals are the main factor for the appearance of new legislation. The Joint audit considered a way to mitigate the threats that affect the auditor independence. Audit rotation can improve audit process quality because audit rotation has a positive effect on the independence of the auditor.
Dr. Magdy Shokry Fawzy Mohamed
openaire   +2 more sources

Audit Fees in a Joint Audit Setting

European Accounting Review, 2014
AbstractThis paper uses the uniqueness of the French audit environment to conduct an in-depth study of audit pricing issues associated with the requirement to hire two independent auditors (joint audit). I use a model derived from Simunic's [(1980). The pricing of audit services: Theory and evidence.
Sophie Audousset-Coulier
openaire   +2 more sources

Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit

International Journal of Auditing, 2018
This 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, Javed, Fahim, Chtioui, Tawhid   +2 more
openaire   +2 more sources

Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects

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, Ratzinger-Sakel, Nicole V. S., Kettunen, Jaana   +3 more
openaire   +2 more sources

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
Mishari M. Alfraih
openaire   +2 more sources

Assessment of joint audit mission quality in Tunisia

EuroMed Journal of Business, 2022
PurposeUsing a sample of 250 Tunisian companies, this paper aims to assess the joint audit mission quality in Tunisia.Design/methodology/approachThe present work aimed at investigating the determining factors of the joint audit quality.FindingsA total of
Lassaad Abdelmoula
semanticscholar   +1 more source

Do joint audits improve audit quality?Evidence from voluntary joint audits

European Accounting Review, 2012
This study examines whether the decision to voluntarily (i.e. without a statutory obligation) employ two audit firms to conduct a joint audit is related to audit quality. We use separate samples and empirical designs for public and privately held companies in Sweden, where a sufficient number of companies have a joint audit on a voluntary basis.
Zerni, Mikko, Haapamäki, Elina, Järvinen, Tuukka, Niemi, Lasse   +4 more
openaire   +5 more sources