Results 311 to 320 of about 2,498,033 (371)
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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
Are Joint Audits Associated with Higher Audit Fees?
European Accounting Review, 2015AbstractIn 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. +3 more
openaire +2 more sources
Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime
Journal of the American Taxation Association, 2018Under 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 +3 more
semanticscholar +1 more source
Joint audits and mutual ties of audit firm networks
Business Horizons, 2020Abstract 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 +2 more
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Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?
Accounting in Europe, 2018Audit 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 +2 more
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
Journal of Accounting Research, 2003AbstractIn this study we investigate whether the characteristics of clients, auditors, and the auditor‐client relationship simultaneously determine audit and non‐audit fees. As done in prior studies, we maintain that fees proxy for the level of service provided and follow the physical flow of knowledge.
Scott Whisenant +2 more
openaire +1 more source
The joint effects of partner rotation and allocation of audit hours on audit quality
Managerial Auditing Journal, 2023Purpose 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
MENGOPTIMALKAN PENERIMAAN NEGARA MELALUI PEMERIKSAAN JOINT AUDIT DJP DAN DJBC
JURNAL PERSPEKTIF BEA DAN CUKAI, 2019Pemerintah 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
Do Joint Audits Improve or Impair Audit Quality?
SSRN Electronic Journal, 2012ABSTRACTConventional 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 +3 more
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Evidence on the Joint Determination of Audit and Non-Audit Services
SSRN Electronic Journal, 2002In this study, we investigate whether the characteristics of clients, auditors, and the auditor-client relationship jointly determine audit and non-audit services. As done in prior studies, we maintain that fees proxy for the level of service provided and follow the physical flow of knowledge.
Scott Whisenant +2 more
openaire +1 more source