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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   +3 more
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

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   +3 more
openaire   +3 more sources

An 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   +2 more
openaire   +2 more sources

Joint Provision of Audit and Non-Audit Services, Audit Pricing and Auditor Independence

SSRN Electronic Journal, 2001
The SEC recently amended its auditor independence rule, prohibiting auditors from providing certain non-audit services to their audit clients. The International Federation of Accountants (IFAC) has also released a draft revision to its Code of Ethics, which will have a similar effect.
Paul V. Dunmore, Haim Falk
openaire   +1 more source

Independent and joint effects of audit partner tenure and non-audit fees on audit quality

Journal of Contemporary Accounting & Economics, 2019
Abstract We examine the individual and joint effects of auditors’ non-audit services (NAS)/abnormal NAS fees and length of audit partner tenure on audit quality. Our results raise questions about the ‘one size fits all’ approach imposed by the current audit partner rotation requirement in Australia as a result of (1) a learning differentiation that ...
Abhijeet Singh   +3 more
openaire   +1 more source

The National Joint Registry Data Quality Audit of elbow arthroplasty.

The Bone & Joint Journal
Aims 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   +366 more
semanticscholar   +1 more source

Audit on Joint and Soft Tissue Injections

Journal of Orthopaedic Medicine, 1993
(1993). Audit on Joint and Soft Tissue Injections. Journal of Orthopaedic Medicine: Vol. 15, No. 3, pp. 54-55.
S C L Harley   +3 more
openaire   +1 more source

Joint audit and audit quality

SSRN Electronic Journal, 2021
openaire   +1 more source

§ 13 Joint-Audit-Projekt

2019
Heidelberger Beiträge zum Finanz- und Steuerrecht, Bd.
openaire   +1 more source

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