Results 181 to 190 of about 7,795,917 (256)
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Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction
International Journal of Auditing, 2023The audit profession has experienced a digital transformation over the last decade with a rapid shift towards remote auditing forced by the recent COVID pandemic. This shift has led to changes related to the way auditors work and perceive.
Yueqi Li, S. Goel, Kevin Williams
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Audit quality and COVID-19 restrictions
Managerial Auditing Journal, 2022Purpose This study aims to examine declines in audit quality after the COVID-19 travel restrictions/stay-at-home orders were issued in the USA in early 2020. Design/methodology/approach Taking advantage of variation in the dates of stay-at-home orders
Sabrina Gong +3 more
semanticscholar +1 more source
Corporate Governance: The International Journal of Business in Society, 2021
Purpose The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100.
Waleed M. Al-ahdal, H. Hashim
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Purpose The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100.
Waleed M. Al-ahdal, H. Hashim
semanticscholar +1 more source
Audit committee and financial reporting quality: the moderating effect of audit quality
Journal of Financial Crime, 2021Purpose The purpose of this study is to address the impact of audit quality on financial reporting quality proxied by real earnings management. To further clarify the mentioned links, this study empirically assesses the moderating effect of audit ...
S. Mardessi
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Audit Partner Identification and Audit Quality
SSRN Electronic Journal, 2019This paper studies the effects of disclosing the audit engagement partner’s identity on individual and partnership incentives and overall audit quality. We model a collective decision problem, incorporating individual engagement partners’ preferences with the partnership’s choice of internal quality control.
Kyungha Kari Lee, Carolyn B. Levine
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Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality
, 2020Using Chinese data of key audit matters (KAM) reports, this study assesses whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality.
Yamin Zeng +3 more
semanticscholar +1 more source
International Journal of Health Care Quality Assurance, 1993
Argues that audit in gynaecology must achieve improvement in the quality of the service provided or the resources spent on the audit process will be wasted. Setting up audit requires a lead person, time commitment, the involvement of all relevant staff and information.
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Argues that audit in gynaecology must achieve improvement in the quality of the service provided or the resources spent on the audit process will be wasted. Setting up audit requires a lead person, time commitment, the involvement of all relevant staff and information.
openaire +2 more sources
, 2020
This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality.,To answer this question, the authors examined audit ...
Weerapong Kitiwong +1 more
semanticscholar +1 more source
This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality.,To answer this question, the authors examined audit ...
Weerapong Kitiwong +1 more
semanticscholar +1 more source
CSR performance and the cost of debt: does audit quality matter?
, 2020Purpose This study aims to shed light on the effect of corporate social responsibility (CSR) on the cost of debt. It also investigates whether audit quality affects the cost of debt incurred by socially responsible firms.
Sami Bacha, A. Ajina, Sourour Ben Saad
semanticscholar +1 more source
The Economic Consequences of Audit Firms' Quality Control System Deficiencies
Management Sciences, 2020This study seeks to determine the role of audit firms’ quality control (QC) system deficiencies, as measured by the Public Company Accounting Oversight Board (PCAOB) inspection program, on audit qu...
Daniel Aobdia
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