Results 241 to 250 of about 700,058 (301)
Impact of renewable long-term audit mandates on audit quality. [PDF]
Vanstraelen, Ann
core +1 more source
IMPlementing IMProved Asthma self-management as RouTine (IMP2ART) in UK primary care: An internal pilot for a cluster randomised controlled trial. [PDF]
PLoS OneMcClatchey K +13 more
europepmc +1 more source
Prescription Audit as a Quality Improvement Tool: Impact of Repeated Interventions in Paediatric Outpatient Department (OPD) and Inpatient Department (IPD) Settings. [PDF]
CureusGadgeesh PB +3 more
europepmc +1 more source
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Managerial Auditing Journal, 2014
The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB)
Knechel, W.R., Shefchik, L.B.
+7 more sources
The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB)
Knechel, W.R., Shefchik, L.B.
+7 more sources
Review of Accounting Studies, 2019
We document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate popular proxies of audit quality.
Shivaram Rajgopal +2 more
openaire +2 more sources
We document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate popular proxies of audit quality.
Shivaram Rajgopal +2 more
openaire +2 more sources
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
openaire +1 more source
Mandatory Audit Firm Rotation and Audit Quality
European Accounting Review, 2014AbstractIn a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e. Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years.
Cameran, Mara +2 more
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Mandatory Audit Firm Rotation and Audit Quality
SSRN Electronic Journal, 2007PurposeThe purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality.Design/methodology/approachUsing two measures of audit quality, being the propensity to issue a going‐concern report and the level of discretionary accruals, the paper examines the switching patterns of clients in ...
Andrew B. Jackson +2 more
openaire +1 more source