Search Results - subject:"audit failure"

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

. A failure to exercise professional scepticism has been cited as one of the main contributing factors to audit failure … design of interventions promoting the development of auditor EI with the view of combating the incidence of audit failure … demonstrated, ultimately aiding in lowering the incidence of audit failure. Originality/value: This research offers a new process …

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

Corporate fraud and accounting firm involvement: Evidence from China

Wang, Jun; Wang, Duo - In: Journal of Risk and Financial Management 15 (2022) 4, pp. 1-16

In some cases, accounting firms and individual auditors will be punished by the China Securities Regulatory Commission (CSRC) for involvement in the violations of their client companies. Taking the enforcement actions against listed companies and accounting firms of the CSRC from 2006 to 2019 as...

Persistent link: https://www.econbiz.de/10014332381

Corporate fraud and accounting firm involvement : evidence from China

Wang, Jun; Wang, Duo - In: Journal of risk and financial management : JRFM 15 (2022) 4, pp. 1-16

Persistent link: https://www.econbiz.de/10013273099

The contagion effect of decreasing audit's quality on financial statement audit engagement : the Indonesian case

Budisantoso, Totok; Kurniawan, Heni - In: Asia-Pacific journal of business administration 16 (2024) 1, pp. 63-76

Persistent link: https://www.econbiz.de/10014455611

Reduced audit quality acts : a review and organizational model

Hyatt, Troy A.; Prawitt, Douglas F.; Stubbs, Kyle M. - In: International journal of auditing : IJA 28 (2024) 2, pp. 288-306

Persistent link: https://www.econbiz.de/10014532544

Measuring audit quality with surprise scores : evidence from China and the U.S.

Hu, Hanxin; Sun, Ting; Vasarhelyi, Miklos A.; Zhang, Min - In: The journal of information systems : JIS ; a semiannual … 38 (2024) 2, pp. 51-78

Persistent link: https://www.econbiz.de/10014633220

Does audit quality affect auditors' career development? : evidence from Chinese audit firms' demise

Chen, Hanwen; Feng, Yang; Kou, Aiju; Liu, Siyi - In: Managerial auditing journal 39 (2024) 4, pp. 419-441

Persistent link: https://www.econbiz.de/10015107917

Audit expectation gap: An empirical analysis

Olojede, Paul; Erin, Olayinka Adedayo; Asiriuwa, Osariemen - In: Future Business Journal 6 (2020) 1, pp. 1-12

The financial debacles that occurred in the companies like Enron, WorldCom, and Xerox in the USA, Lehman Brothers, Polly Peck in the UK and African Petroleum Plc., Cadbury Plc., in Nigeria had created public distrust with the auditors. The era when the auditor will say "trust me" and that being...

Persistent link: https://www.econbiz.de/10012664322

Audit expectation gap : an empirical analysis

Olojede, Paul; Erin, Olayinka Adedayo; Asiriuwa, Osariemen - In: Future Business Journal 6 (2020) 10, pp. 1-12

Persistent link: https://www.econbiz.de/10012308322

Do failed auditors receive lower audit fees from continuing engagements?

Lai, Kam-Wah; Gul, Ferdinand A. - In: Review of quantitative finance and accounting 56 (2021) 3, pp. 1159-1190

Persistent link: https://www.econbiz.de/10012498625