Results 301 to 310 of about 2,524,210 (374)
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Joint audit, audit market structure, and consumer surplus
Review of Accounting Studies, 2017We 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
Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit
International Journal of Auditing, 2018This 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 +2 more
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Audit Fees in a Joint Audit Setting
European Accounting Review, 2014AbstractThis 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
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Leaving a joint audit system: conditional fee reductions
Managerial Auditing Journal, 2014Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used ...
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
Mishari M. Alfraih
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The Role of Both Audit Rotation and Joint Audit on the Enterprise’s Value
International Journal of Accounting and Management Sciences, 2023The 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.
Dr. Magdy Shokry Fawzy Mohamed
semanticscholar +1 more source
Assessment of joint audit mission quality in Tunisia
EuroMed Journal of Business, 2022PurposeUsing 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, 2012This 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 +4 more
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Political connections, joint audit and tax avoidance: evidence from Islamic banking industry
, 2020The purpose of this paper is to examine the association between political connections and tax avoidance in Islamic banking industry and to test whether joint audit affects this relationship.,Tax avoidance is measured using effective tax rate while ...
Hana Ajili, Hichem Khlif
semanticscholar +1 more source