Results 11 to 20 of about 712,605 (355)
Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
Cogent Economics & Finance, 2021 This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani +3 more
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The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R. +2 more
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Undertaking clinical audit, with reference to a Prescribing Observatory for Mental Health audit of lithium monitoring [PDF]
, 2013 Audit is an important tool for quality improvement. The collection of data on clinical performance against evidence-based and clinically relevant standards, which are considered by clinicians to be realistic in routine practice, can usefully prompt ...
Barnes, TR, Paton, C
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Sorot, 2015 As an internal watchdog, Inspector auditors working in the government organization that the main task is to determine whether the policies and procedures established by top management (Regional Head) has been complied and went according to plan ...
Bagus Laksana Hari +2 more
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The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A. +24 more
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Audit Office Size, Audit Quality and Audit Pricing
SSRN Electronic Journal, 2009 SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and ...
Choi, Jong-Hag +3 more
openaire +3 more sources
, 2021 Quality auditing is an objective tool to assess the effectiveness of implementing the quality management system and to identify the necessary measures for its improvement. Compliance with the requirements of ISO 9001:2015, ISO 19011:2011 and ISO 17021:2011 ensure quality in conducting audits of management systems, which in turn ensures the production ...
openaire +2 more sources
A catalogue quality audit tool [PDF]
, 2002 The current need for performance measurement and quality targets for services to users requires suitable performance indicators for libraries to use.
Chapman, Ann, Massey, Owen
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Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
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How audit effort affects audit quality: An audit process and audit output perspective
China Journal of Accounting Research, 2020 Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the relationship between audit effort and audit quality from the perspective of audit process and audit output.
Tusheng Xiao, Chunxiao Geng, Chun Yuan
doaj +1 more source