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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, Frankopenaire +2 more sourcesThe 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 sourcesAn 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 sourcesThe 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, Adrian 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, Harvinder 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, Anna 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 source