Search Results - subject:"audit hours"

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 fee premium for national and local level of industry expertise in Italy

Mazza, Tatiana; Azzali, Stefano; Simonov, Andrey - In: Managerial auditing journal 38 (2023) 2, pp. 129-157

Persistent link: https://www.econbiz.de/10013539425

The relation between engagement quality control review hours and auditor changes : evidence from South Korea

Song, Jae-Won; Kim, Yong Shik - In: Journal of business economics and management 22 (2021) 5, pp. 1269-1287

The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and auditor changes. The logit regression model is designed...

Persistent link: https://www.econbiz.de/10013256639

The relation between engagement quality control review hours and auditor changes: Evidence from South Korea

Song, Jae-Won; Kim, Yong Shik - In: Journal of Business Economics and Management (JBEM) 22 (2021) 5, pp. 1269-1287

Persistent link: https://www.econbiz.de/10015401426