Results 191 to 200 of about 2,058,759 (211)
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2019
<b>French Abstract:</b> Depuis les travaux précurseurs de Watts et Zimmerman (1979) et DeAngelo (1981), la qualité de l’audit demeure un concept difficile à opérationnaliser et l’évaluation de ses conséquences économiques reste présente. Dans un contexte d’audit conjoint, cette recherche étudie la relation entre la qualité des auditeurs ...
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<b>French Abstract:</b> Depuis les travaux précurseurs de Watts et Zimmerman (1979) et DeAngelo (1981), la qualité de l’audit demeure un concept difficile à opérationnaliser et l’évaluation de ses conséquences économiques reste présente. Dans un contexte d’audit conjoint, cette recherche étudie la relation entre la qualité des auditeurs ...
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The topic of audit quality is sparked in every financial crisis and scandal. Therefore, joint audit has been seen as crucial. This literature review investigates the impact of mandatory and voluntary joint audit and audit quality by addressing the potential influence of regulatory responses on agency problems.
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2012
This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. Our findings suggest that companies do use auditor choices as a balancing mechanism against independence threats.More specifically, we find more frequent rotation when single auditor are appointed,
Holm, Claus; id_orcid 0000-0001-7428-9036 +1 more
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This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. Our findings suggest that companies do use auditor choices as a balancing mechanism against independence threats.More specifically, we find more frequent rotation when single auditor are appointed,
Holm, Claus; id_orcid 0000-0001-7428-9036 +1 more
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2011
This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. We find support for four hypotheses supporting companys’ auditor choice as exogenous enables of independence in appearance, that is, support for company choices alleviating independence threats ...
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This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. We find support for four hypotheses supporting companys’ auditor choice as exogenous enables of independence in appearance, that is, support for company choices alleviating independence threats ...
openaire +1 more source