We study whether audit partner quality in the preceding year plays a role in restatements and audit opinions in the current year. Audit failure rate is used as a measure of audit partner quality. A dataset of Iranian listed firms consisting of 1188 observations for the years 2012–2017 is used...

The authors of this provocative study apply commonly used audit quality surrogate measures to a large and unique set of financial and other data on statutory audits of small private companies in Sweden. The paper has received unparalleled attention by the financial press and the PCAOB for its...

Resolving the incident of fraudulent activities is not a job for half-baked professional accountant, it involves complicated activities and forensic steps as the complexity of infraction demands the involvement of highly experienced forensic accountants/fraud examiners. Investigation is employed...

In this paper I examine issues at the frontiers of auditing research. After the global financial crisis and the earlier round of reforms, there are many opportunities for research, some driven by current proposals for reforms and some by fundamental research issues. Research can contribute to...

This study examines whether ownership structure and audit committee are related to corporate performance of non- financial companies enlisted in Dhaka Stock Exchange (DSE) of Bangladesh during the period from 2005 to 2008. The study is used ordinary least squares (OLS) regression model to...

This study investigates the associations between financial restatements and characteristics of the parties responsible for preventing and detecting unintentional errors, i.e., boards (through their audit committees), management (through chief financial officers (CFOs)), and auditors. To conduct...

The audit profession has gone through a series of polemics in the last decade, which led to the need of change and revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB’s proposal to include a new section, Key Audit Matters...

- Durch die Richtlinie 2014/56/EU und die Verordnung 537/2014 wird die gesetzliche Abschlussprufung in den EU-Mitgliedsstaaten ab Juni 2016 in Teilen neu geregelt. - Für "Unternehmen von offentlichem Interesse" (u. a. börsennotierte Gesellschaften) werden durch die neue Verordnung verscharfte...