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The joint determination of audit fees, non-audit fees, and abnormal accruals
Review of Quantitative Finance and Accounting, 2006 Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined.Rick Antle, Elizabeth Gordon, Ganapathi Narayanamoorthy, Ling Zhou +3 moreopenaire +3 more sourcesJoint liability taxation and group auditing
Economia Politica, 2016 This article proposes a taxation policy based on joint liability among taxpayers. We show that it is possible to obtain a Pareto improving equilibrium in which the per-capita tax burden is reduced, and taxpayers are better off with respect to the standard individual liability taxation.REITO, FRANCESCO, Spagano, Salvatoreopenaire +2 more sourcesEvidence on the Joint Determination of Audit and Non‐Audit Fees
Journal of Accounting Research, 2003 AbstractIn 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, Srinivasan Sankaraguruswamy, K. Raghunandan +2 moreopenaire +1 more sourceEvidence on the Joint Determination of Audit and Non-Audit Services
SSRN Electronic Journal, 2002 In 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, Srinivasan Sankaraguruswamy, Kannan Raghunandan +2 moreopenaire +1 more sourceThe National Joint Registry Data Quality Audit of elbow arthroplasty.
The Bone & Joint JournalAims
The aim of this audit was to assess and improve the completeness and accuracy of the National Joint Registry (NJR) dataset for arthroplasty of the elbow.
Methods
It was performed in two phases.Z. Hamoodi, Joanne Shapiro, Adrian Sayers, M. R. Whitehouse, Adam C. Watts, Jennifer Abbott, Sarah Abbott, Oliver Adebayo, Kashif Ahmad, Philip Ahrens, Michael Akinfala, Nawfal Al-Hadithy, Majed Al-Najjar, R. Amirfeyz, Sudhi Ankarath, Fiona Ashton, Kelly Aulton, Sunil Auplish, Jane Austin, Segun Ayeko, Raja Azhar, Rish Bahia, Steven Baines, Marisol Baldomir, S. Barai, Benjamin Barkham, Emily Barrett, Timothy Batten, Luckshman Bavan, J. Baxter, Sera Beaumont, James Bentley, Gev Bhabra, Mahendar Bhat, Ankit Bhatt, Mahmoud Bhingraj, A. Bhutta, Samuel Bingham, Jenny Blastland, David Boardman, Michael Boateng, Kasia Bojarska, K. Boksh, Simon Booker, Sebastian Borreshi, Michael Bould, Lesley Boulton, Linda Brannan, Zarina Breidaka, Rachel Brereton, M. Brinsden, Joanne Brooker, Sabine Brookes, Cheryl Broux, Elke Brown, Jacqueline Browne, Richard Bryant, James Buchanan, Lisa Buck, Karen Burnett, Melanie Burrows, Jill Burt, D. Burton, Usman Butt, Barry Campaner, Jaime Candal-Couto, Hannah Carvell, Jagannath Chakravarthy, Somashree Chatterji, Salma Chaudhury, G. Chauhan, A. Chojnowski, Janani Cittambalam, David I Clark, Malgorzata Gosia Clarke, Ben Clarke, Andrew Clelland, Roz Cochrane, Karen Colbridge, Hayley Cook, Becky Cooper, Elizabeth Correa, Joanna Craven, Jason Crawford, Sherri Curtis, R. Cuthbert, J. Dainton, Lisa Dale, Sammy Davies, Joanne Davis, Vicky Davis, Benjamin J F Dean, Tom Dehler, Sonu Dennis, Jacob Der Tavitian, Aravind Desai, Sukhraj S Dhillon, Richard Dias, Graham Dickinson, Margo Dirckx, Oliver Dixon, C. Docker, Ronald Dodenhoff, P. Domos, Kingsleypaul Draviaraj, Steven Drew, Caroline Duff, Sarah Duffin, Paula Durham, Kirstie Earnshaw, J. Edakalathur, Michelle Edwards, Zain Elahi, Samantha Else, Moustafa Emara, Khemerin Eng, Alireza Esfandiari, C. Esler, J. Evans, Alicia Everall, A. Eyre-Brook, Muhamed M. Farhan-Alanie, Simon J Federer, Sharon Ferdinandus, Marie Finch, Jochen Fischer, Catherine Flood, Christine Forde, J. Forder, Lisa Fowler, Marieta D Franklin, Hamez Gacaferi, David Gamble, Sunil Garg, Vicki Gill, Jean Ginley, Emma Glancey, Gemma Glanville, Aimen Gmati, Karen Goddard, Jay Goel, Carly Goldsmith, Ben Gooding, Fiona Goodwin, Benjamin Goring, Will Goude, P. Guyver, Samuel Haines, Aziz Haque, Thomas Hardley, Susan Haritonow, Louise Harnett, Joanna Harris, Margaret Harris, Jane Harrison, Isabelle Hauffe, Archie Hawken, Dave Hawkes, Stuart Hay, Mia Haywood, Siddhant Hedge, Susan Hickey, Anne Hickinson, D. Higgs, R. Hill, Sharyn Hill, Jamie Hind, Maria Hitchcock, Terry Holdcroft, Emily Holdcroft, Ann Holliday, Siobhan Hudson, Hazel Hughes, Rabia Imtiaz, Sheeraz Iqbal, Y. Jabr, Crystal Jackson, Jackie Jameson, Odette Jayme, Andrew Jennings, Cara Jenvey, Elizabeth Jewitt, Andreea Jimenez, John Joby, A. Jones, Neil Jones, Jadranka Jovanovic, Vanessa Kabala, Niel Kang, Gulnaz Kausor, Sarah Kaynes, Conal Keane, Lauren Keen, Gaynor Kelly, Matthew Kent, Jonathan Kent, Carla Kerr, Julie Kerr, Christina King, Anthony Kinnair, Gemma Kinsley, Alastair Konarski, Jacqueline Kord, Hari Kumar, Sachin Kumar, Rebecca Lafferty, Patrick Lancaster, William Levitt, Alexandria Lewin, Yueyang Li, Ignatius Liew, Martin Yizhe Lim, S. Lipscombe, Edith Lynch, S. MacInnes, Paula Madden, Nick Maddocks, Ravindra Mahajan, Rachel Mahoney, Sheraz Malik, Syed Mannan, Alexandros Maris, Michael Markey, Christy Martin, Rebecca Martin, Stanley Masunda, George Mazis, Anne-Marie Mcauliffe, Tim McBride, Amy McGowan, Nicolee Mckeown, G. Mclauchlan, Debbie McNally, Joel Melton, Jane Miller, Cathy Millyard, Claire Mitchell, Foad Mohamed, Abdalla Mohamed, Helen Charlotte Montgomery, Darren Munn, J. Mutimer, Rajesh Nanda, Daniel Neen, Lynne Newton, Ashley Newton, Aly Nicholl, J. Nightingale, Emma Ogden, Peter Orton, Lynda Oswald, Kelly Page, Maria Paius, M. Papanna, Neelam Patel, Claudia Paul, Chris Peach, Derek J Pegg, Sue Penfold, Eleanore Phillips, Gregory Pickering, C. Plakogiannis, Julie Platt, Craig Pole, Richard Potter, Kate Povall, Riten Pradhan, Ganesh Prasad, Karen Price, Julie Pride, Afnan Prins, Layth Qazzaz, Ajay Radhakrishnan, Ashwanth Ramesh, A. Rashid, Abbas Rashid, Damir Rasidovic, E. Ratford, Jan Rayner, Jae Rhee, Matthew Rice-Evans, Martha Ricketts, Deborah Roach, Eve R Waters, Simon Robinson, Paul Robinson, Samantha Rodgers, Emma Rogers, Aaron Rooney, Dan Rossouw, B. Roy, Masehullah Sadiqi, Markus Sagmeister, David Samy, Paige Sanders, Kelly Sanderson, D. Sandher, N. Sargazi, M. Saunders, Nicky Saunders, Kim Savage, Seif Sawalha, Melissa Schouw, Gareth Scott, Gunther Selzer, Lucia Sepesiova, Sohan Shah, S. Shahane, Grant Shaw, Suzani Shrestha, J. Eagle Shutt, Nashat Siddiqui, Sijin K. Sidharthan, A. Simons, Vera Simpson, Pierre Sinclair, Paul Siney, Jagwant Singh, Bijayendra Singh, H. Singh, Apurv Sinha, Callum Smith, Christopher D Smith, Kerry Smith, Brinda Somanchi, Muhab Soufan, Cynthia Southgate, Jeremy Southgate, Nicola Spearpoint, Rebecca Stainer, Richard Stevens, B. Stimler, Andrew Stone, Danielle Suter, Charlie Talbot, Tareq M. Tareef, K. Theivendran, Beverely Thomas, William Thomas, Andrew Thompson, Jackie Thompson, Elizabeth Thornhill, Andrew Titchener, Michael Townley, Tina Tozer, Jennie Truman, Adam Truss, R. Turner, L. van Rensburg, Vinayak Venugopal, Sam Vollans, Louise Waller, A. Walsh, Aleena Waraich, Nicholas Wei, William James White, Mark Wilkinson, Daniel Williams, Philip Williams, Nicola Williams, Stephanie Wilson, David Wood, Shirley Yadu, Tejas Yarashi, Julian Zeolla, Nasri Zreik, Ben J Ollivere +366 moresemanticscholar +1 more sourceAn 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, Kourouxous, Thomas, Lorenz, Johannes +2 moreopenaire +2 more sourcesJoint audits - benefit or burden?
2010 In 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, Frankopenaire +1 more source
