Search Results - subject:"AUDITOR INDEPENDENCE"

Auditor-provided non-audit services and perceived audit quality : evidence from the cost of equity and debt capital

Friedrich, Christian; Quick, Reiner; Schmidt, Florian - In: International journal of auditing : IJA 28 (2024) 2, pp. 388-407

Persistent link: https://www.econbiz.de/10014532551

Public sector performance auditing in a political hegemony : a case study of Indonesia

Sumiyana; Hendrian; Jayasinghe, Kelum; Wijethilaka, Chaminda - In: Financial accountability and management 39 (2023) 4, pp. 691-714

Persistent link: https://www.econbiz.de/10014432310

Emotional intelligence as a key driver of the formation of professional scepticism in auditors

Cilliers, Sonja - In: South African journal of business management 54 (2023) 1, pp. 1-15

Purpose: Litigation against auditors has augmented as the number of corporate failures increased over the past decades. A failure to exercise professional scepticism has been cited as one of the main contributing factors to audit failure. This research establishes a link between professional...

Persistent link: https://www.econbiz.de/10014520881

Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"

Jedidi, Imen; Humphrey, Christopher - In: International journal of auditing : IJA 29 (2025) 1, pp. 34-52

Persistent link: https://www.econbiz.de/10015337376

Timeliness in financial reporting in emerging markets : investigating the effect of joint audits

Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - In: Asian journal of accounting research 10 (2025) 2, pp. 186-199

Persistent link: https://www.econbiz.de/10015402931

Audit features in auditor's independence in the deposit money banks in Nigeria

Oshodin, Ernest; Akhor, Sadiq Oshoke; Shehu Aliyu, Nuraddeen - In: Accounting and taxation review : A&TR 6 (2022) 3, pp. 41-57

Persistent link: https://www.econbiz.de/10014370737

A structured literature review of empirical research on mandatory auditor rotation

Florio, Cristina - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-26

Persistent link: https://www.econbiz.de/10015065817

Implementing mandatory audit firm rotation : effects on audit and non-audit fees

Basioudis, Ilias G.; Cuellar-Fernández, Beatriz; … - In: Revista de Contabilidad 27 (2024) 1, pp. 174-192

Persistent link: https://www.econbiz.de/10015396179

Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?

Douthit, Jeremy D.; Kachelmeier, Steven J.; Van … - In: Accounting, organizations and society : an … 112 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10014558662

Measures for enhancing auditor independence : perceptions of spanish non-professional investors and auditors

Quick, Reiner; Sánchez Toledano, Daniel; Sánchez … - In: European research on management and business economics 30 (2024) 2, pp. 1-23

alternative measures that may strengthen auditor independence. Non-professional investors and auditors participated in a survey to … taking voluntary actions to ensure factual and perceived auditor independence. …

Persistent link: https://www.econbiz.de/10015055570