Results 311 to 320 of about 2,524,210 (374)

Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime

Journal of the American Taxation Association, 2018
Under the Italian statutory audit regime, three individual accountants are jointly appointed to audit each client's annual financial statements and sign off on the tax return.
P. Bianchi, Diana Falsetta, Miguel Minutti-Meza, Eric H. Weisbrod   +3 more
semanticscholar   +1 more source

Are Joint Audits Associated with Higher Audit Fees?

European Accounting Review, 2015
AbstractIn its October 2010 Green Paper on audit policy, the European Commission suggested that joint audits might be a way of improving the audit market in Europe. However, some parties consider that a joint audit system is not an efficient solution because the perceived improvements in audit quality, if any, are not commensurate with the significant ...
André, P., Broye, G., Pong, C., Schatt, A.   +3 more
openaire   +2 more sources

Joint audits and mutual ties of audit firm networks

Business Horizons, 2020
Abstract There has been a lively debate following the 2007 financial crisis regarding the role of joint audits. Prior research argues that joint audits may improve audit quality because of shared audit efforts. However, empirical evidence has been inconclusive.
Nurunnabi, Mohammad, Donker, Han, Jermakowicz, Eva   +2 more
openaire   +2 more sources

The moderating effect of joint audit on the association between board effectiveness and audit quality: empirical evidence from a developing country

Bottom Line
Purpose The current research purpose is to examine the moderating role of joint audit (JOAD) on the association between board effectiveness (BEFF) and audit quality (AQUL).
Ahmed Elmashtawy, Faozi A. Almaqtari, M. H. Che Haat, Shahnaz Ismail   +3 more
semanticscholar   +1 more source

Do Joint Audits Improve or Impair Audit Quality?

SSRN Electronic Journal, 2012
ABSTRACTConventional wisdom holds that joint audits would improve audit quality by enhancing audit evidence precision because “Two heads are better than one.” Our paper challenges this wisdom. We show that joint audits by one big firm and one small firm may impair audit quality, because, in that situation, joint audits induce a free‐riding problem ...
MINGCHERNG DENG, TONG LU, DAN A. SIMUNIC, MINLEI YE   +3 more
openaire   +1 more source

Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?

Accounting in Europe, 2018
Audit quality and cost consequences of joint audits have been continually discussed, especially since the publication of the European Commission’s Green Paper in 2010.
Marcel Haak, Michelle Muraz, Roland Zieseniß   +2 more
openaire   +1 more source

MENGOPTIMALKAN PENERIMAAN NEGARA MELALUI PEMERIKSAAN JOINT AUDIT DJP DAN DJBC

JURNAL PERSPEKTIF BEA DAN CUKAI, 2019
Pemerintah terus melakukan upaya untuk meningkatkan kepatuhan pajak. Salah satunya dengan melakukan sinergi melalui joint audit. Joint auditdiharapkan bukan hanya optimalisasi penerimaan negara dan penegakan hukum di bidang perpajakan, kepabeanan dan ...
Arif Nugrahanto, Masruri Muchtar
semanticscholar   +1 more source

The joint effects of partner rotation and allocation of audit hours on audit quality

Managerial Auditing Journal, 2023
Purpose This study aims to examine the effects of allocation of audit hours to year-round audits and audit partners on audit quality when a new partner is appointed. Design/methodology/approach Using proprietary data of partners’ names and audit hours
Min-Hyo Kang, Sangil Kim, Ho-Young Lee
semanticscholar   +1 more source

From joint to single audits – audit quality differences and auditor pairings

Accounting and Business Research, 2017
This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies was replaced by a voluntary joint audit system. First, we
Holm, Claus, Thinggaard, Frank
openaire   +2 more sources

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

Journal of Applied Accounting Research, 2022
PurposeStatistical analysis is based on annual data collected from 132 Boursa Kuwait listed firms from 2016 to 2019 (i.e. yielding 528 firm-year observations). During the observation window (i.e. 2016 to 2019) 116 firms switched from joint-to solo-audits. Level and change models test if audit quality (proxied by abnormal accruals) is impacted by joint-/
Mitchell Van der Zahn, Imen Tebourbi
openaire   +1 more source