Results 331 to 340 of about 8,379,256 (396)

The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia

, 2020
This study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia ...
A. C. Furqan, R. Wardhani, Dwi Martani, Dyah Setyaningrum   +3 more
semanticscholar   +1 more source

The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency

Auditing, 2020
This paper examines the effect of knowledge sharing in audit firms on audit quality and efficiency. We analyze data from a survey of audit professionals from 22 audit firms in Taiwan matched to publicly available data on individual audits conducted by ...
Rong-Ruey Duh, W. Knechel, Ching-Chieh Lin   +2 more
semanticscholar   +1 more source

The Distraction Effect of Non-Audit Services on Audit Quality

Journal of Accounting & Economics, 2020
Regulators have expressed concerns that an emphasis on non-audit services (NAS) could distract from the audit function, even for clients with minimal NAS purchases.
Erik L. Beardsley, Andrew J. Imdieke, Thomas C. Omer   +2 more
semanticscholar   +1 more source

A meta-analysis approach for determinants of effective factors on audit quality

Journal of Accounting in Emerging Economies, 2019
PurposeThe purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants.Design/methodology/approachA meta-analysis method is employed in which ...
M. Salehi, M. Mahmoudi, Ali Daemi Gah
semanticscholar   +1 more source

The revival of large consulting practices at the Big 4 and audit quality

Accounting, Organizations and Society, 2020
The Big 4 have acquired numerous consulting firms since the late 2000s, and regulators are concerned that a focus on consulting practices could negatively affect audit quality through audit firm culture.
D. Donelson, Matthew S. Ege, Andrew J. Imdieke, Eldar M. Maksymov   +3 more
semanticscholar   +1 more source

Accounting comparability, financial reporting quality and audit opinions: evidence from Iran

Asian Review of Accounting, 2020
PurposeType of audit opinion is important for all stakeholders. Firm-specific characteristics have a direct impact on the type of audit opinion. The purpose of this study is to examine the association between accounting comparability (as a micro level ...
Mojtaba Golmohammadi Shuraki, O. Pourheidari, Masoud Azizkhani   +2 more
semanticscholar   +1 more source

The Effect of Audit Duality on Audit Quality

Journal of International Accounting Research, 2020
ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS).
Lawrence Chui, Oksana Kim, Byron J. Pike
openaire   +2 more sources

Mandatory Audit Firm Rotation and Audit Quality

European Accounting Review, 2014
AbstractIn 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, Prencipe, Annalisa, Trombetta, Marco   +2 more
openaire   +2 more sources

Mandatory Audit Firm Rotation and Audit Quality

SSRN Electronic Journal, 2007
PurposeThe 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, Michael Moldrich, Peter Roebuck   +2 more
openaire   +1 more source

Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections

Journal of Accounting & Economics, 2018
This study investigates the degree of concordance between fifteen measures of audit quality used in academia and two measures of audit process quality determined either by audit firms’ internal inspections or by Public Company Accounting Oversight Board ...
Daniel Aobdia
semanticscholar   +1 more source