Search Results - subject:"audit effort"

Where does the time go? : auditors' commercial effort, professional effort, and audit quality

Ciconte, William A.; Leiby, Justin; Willekens, Marleen - In: Journal of accounting research 63 (2025) 1, pp. 255-317

Persistent link: https://www.econbiz.de/10015397762

Does reduced boilerplate of KAMs indicate increased audit effort? : evidence from China

Ma, Qianqun; Wang, Qi; Wang, Kongwen; Wu, Chong - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-18

Persistent link: https://www.econbiz.de/10015323313

Voluntary resignation of independent directors and auditor responses : empirical evidence from Chinese A-share listed firms

Li, Yuhong; Guo, Fei - In: China journal of accounting research : CJAR 17 (2024) 4, pp. 1-28

increasing audit fees or rescinding engagement with their clients, but not by increasing their audit effort. Mechanism tests …

Persistent link: https://www.econbiz.de/10015134012

Assessing audit effort in response to exogenous shocks : evidence from Korea on the impact of enhanced audit standards and COVID-19

Kim, Jumi; Kim, Meehyun; Yoon, Yangin (Ben); No, Won Gyun; … - In: International journal of auditing : IJA 28 (2024) 4, pp. 695-716

Persistent link: https://www.econbiz.de/10015137994

Audit risk management and audit effort in small and medium audit firms

Ruiz-Barbadillo, Emiliano; Martinez-Conesa, Isabel; … - In: Revista de Contabilidad 27 (2024) 2, pp. 212-228

Persistent link: https://www.econbiz.de/10015396197

PCAOB inspection deficiencies and audit fees

Alam, Pervaiz; Cheng, Yang; Rickett, Laura K.; Skomra, … - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 228-249

Persistent link: https://www.econbiz.de/10014472314

The impact of PCAOB-type regulations on auditors under different legal systems

Ye, Minlei; Simunic, Dan A. - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 364-387

Persistent link: https://www.econbiz.de/10014584605

Can industry information disclosure improve audit quality?

Qiao, Chen; Zheng, Guojiang; Zheng, Ying - In: China journal of accounting research : CJAR 16 (2023) 4, pp. 1-23

We investigate the impact of industry information disclosure (IID) on audit quality in Chinese listed companies from 2010 to 2021, by constructing a staggered difference-in-differences model based on the implementation of the IID guidelines in the Shanghai and Shenzhen stock exchanges in 2013 as...

Persistent link: https://www.econbiz.de/10014463565

Government contracts and audit fees

Dao, Mai; Pham, Trung; Xu, Hongkang - In: International journal of auditing : IJA 27 (2023) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014252801

Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? An auditors' perspective during the COVID-19 pandemic

Al-Ansi, Ali Ali - In: Cogent Business & Management 9 (2022) 1, pp. 1-18

In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and … of virtual audit proficiency on the association between audit effort and quality of auditors' performance. Furthermore … modelling approach. The results demonstrate that virtual audit proficiency positively affects both audit effort and quality of …

Persistent link: https://www.econbiz.de/10014505569