Results 341 to 350 of about 8,379,256 (396)
Some of the next articles are maybe not open access.
Auditing the quality of effluent discharges
Environmental Monitoring and Assessment, 1989The public and their elected representatives want to see whether they get Value-for-Money from investment in preventing pollution.For many rivers, the achievement of good water quality is a matter of regulating the discharges from wastewater treatment plants.
openaire +2 more sources
Audit personnel salaries and audit quality
Review of Accounting Studies, 2018This study examines the relation between audit personnel salaries and office-level audit quality. We measure audit personnel salaries at the associate, senior, and manager ranks for Big 4 audit offices from 2004 to 2013, using unique individual-auditor-level data obtained from the U.S. Department of Labor.
Jeffrey L. Hoopes +3 more
openaire +1 more source
Are Audit Firms' Compensation Policies Associated with Audit Quality?
, 2020We examine how compensation policies of audit firms are associated with audit quality. Specifically, we investigate the effects of the ratio of variable to fixed compensation and the size of the basis for profit sharing (i.e., whether partners share ...
J. Ernstberger +3 more
semanticscholar +1 more source
Audit Partner Tenure and Audit Quality
The Accounting Review, 2006Rotation of audit partners is one of the main policy initiatives that has been implemented in many jurisdictions around the world to deal with concerns about audit quality. The basis of any requirement limiting the tenure of audit partners is that there is a reduction in audit quality associated with long periods of tenure.
Peter Carey, Roger Simnett
openaire +1 more source
Does Audit Partner Workload Compression Affect Audit Quality?
, 2020The effect of workload compression on the behavior of individual auditors has received extensive attention from regulators and scholars. We study this effect by utilizing two unique institutional features of the Chinese capital market: (1) the auditor ...
Jun Chen +3 more
semanticscholar +1 more source
Audit quality, audit fees and gender
2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012This paper investigates the impact of the gender of auditors on audit quality and audit fees from microscopic level. We use a unique sample of listed companies in China, where audit reports must be audited and certified in the name of two signing certified public accountants as well as in the name of an audit firm.
null Wei Li, null Dan Shi
openaire +1 more source
Contemporary Accounting Research, 2018
While substantial revisions to auditor and audit committee reporting are being discussed internationally, including in the United States, the impact of these reforms on audit quality is unknown.
Lauren C. Reid +3 more
semanticscholar +1 more source
While substantial revisions to auditor and audit committee reporting are being discussed internationally, including in the United States, the impact of these reforms on audit quality is unknown.
Lauren C. Reid +3 more
semanticscholar +1 more source
, 2019
Purpose - The purpose of this study is twofold: first, to introduce two determinants of environmental, social and governance (ESG) disclosure transparency, namely, audit quality and public media exposure; and second, to investigate the impact of ESG ...
Ahmad Hammami, Mohammad Hendijani Zadeh
semanticscholar +1 more source
Purpose - The purpose of this study is twofold: first, to introduce two determinants of environmental, social and governance (ESG) disclosure transparency, namely, audit quality and public media exposure; and second, to investigate the impact of ESG ...
Ahmad Hammami, Mohammad Hendijani Zadeh
semanticscholar +1 more source
High-quality auditors vs. high-quality audit: the reality in Oman
, 2018S. Baatwah +2 more
semanticscholar +1 more source