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Year of publication
Subject
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Wirtschaftsprüfung 6 Financial audit 5 audit quality 5 joint audit 5 Dienstleistungsqualität 3 France 3 Joint Audit 3 discretionary accruals 3 Accounting 2 Auditor Choice 2 Earnings Quality 2 Joint audit 2 Ownership Structure 2 Rechnungswesen 2 Service quality 2 audit firm type 2 earnings benchmarks 2 mandatory joint audit 2 Abschlussprüferrecht 1 Accounting policy 1 Accrual 1 Aktiengesellschaft 1 Audit partner gender 1 Audit quality 1 Audit regulation 1 Audit report lag 1 Auditor's report 1 Berichtswesen 1 Bilanzpolitik 1 Consensus 1 Corporate Governance 1 Corporate governance 1 Corporate performance 1 Denmark 1 Disclosures 1 Dänemark 1 EU countries 1 EU-Staaten 1 Egypt 1 Emerging economies 1
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Online availability
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Free 13 CC license 1
Type of publication
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Article 8 Book / Working Paper 5
Type of publication (narrower categories)
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Article in journal 4 Aufsatz in Zeitschrift 4 Article 3 Graue Literatur 1 Hochschulschrift 1 Non-commercial literature 1
Language
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English 9 Undetermined 4
Author
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Argilés Bosch, Josep M. 2 Baldauf, Julia 2 Castillo-Merino, David 2 Francis, Jere 2 García Blandón, Josep 2 Ravenda, Diego 2 Richard, Chrystelle 2 Steckel, Rudolf 2 Vanstraelen, Ann 2 Abdelmoula, Lassaad 1 Afess, Habib 1 Al Maqtari, Faozi A. 1 Al-Awadhi, Abdullah M. 1 Alazemi, Souod 1 Almarzouq, Mohammad Nasser 1 Alrefai, Abdulrahman 1 Casta, Jean-François 1 Elmashtawy, Ahmed 1 Javed, Fahim 1 Jemaa, Fatma 1 Jeppesen, Kim Klarskov 1 Kettunen, Jaana 1 Lesage, Cédric 1 M'hirsi, Nadia 1 Mohd Hassan Che Haat 1 Paugam, Luc 1 Ratzinger, Sabine 1 Shahnaz Ismail 1
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Institution
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HAL 2 Université Paris-Dauphine 1 Université Paris-Dauphine (Paris IX) 1
Published in...
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Post-Print / HAL 2 Asian journal of accounting research 1 Cogent business & management 1 Economics Papers from University Paris Dauphine 1 International Journal of Business and Economic Sciences Applied Research (IJBESAR) 1 International Journal of Economic Sciences and Applied Research 1 Journal of Accounting and Management Information Systems (JAMIS) 1 Journal of Business Economics and Management (JBEM) 1 Journal of business economics and management 1 Open Access publications from Université Paris-Dauphine 1 The European accounting review 1
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Source
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ECONIS (ZBW) 5 RePEc 5 EconStor 3
Showing 1 - 10 of 13
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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
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The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance
Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25
the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in …, especially in emerging markets. The interplay among corporate governance, joint audit, and accounting conservatism plays a … comprehensive model. The comprehensive model portrays the interaction between joint audit and accounting conservatism as a moderator …
Persistent link: https://www.econbiz.de/10014529050
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Institutionally sustaining or abandoning mandatory joint audits : the contrasting cases of France and Denmark
Jemaa, Fatma; Jeppesen, Kim Klarskov; M'hirsi, Nadia - In: The European accounting review 32 (2023) 4, pp. 1025-1052
Persistent link: https://www.econbiz.de/10014413949
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Mandatory joint audit and audit quality in the context of the European blue chips
García Blandón, Josep; Castillo-Merino, David; … - In: Journal of business economics and management 22 (2021) 5, pp. 1378-1395
, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger … when the audited company is a blue-chip firm motivate the study. If mandatory joint audit were positively associated with … audit quality, French firms, under mandatory joint audit since 1966, should present higher audit quality compared to their …
Persistent link: https://www.econbiz.de/10013257180
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Mandatory joint audit and audit quality in the context of the European blue chips
García Blandón, Josep; Castillo-Merino, David; … - In: Journal of Business Economics and Management (JBEM) 22 (2021) 5, pp. 1378-1395
, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger … when the audited company is a blue-chip firm motivate the study. If mandatory joint audit were positively associated with … audit quality, French firms, under mandatory joint audit since 1966, should present higher audit quality compared to their …
Persistent link: https://www.econbiz.de/10015401473
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Auditor gender and audit quality in a joint audit setting
Javed, Fahim - 2020
Persistent link: https://www.econbiz.de/10012514203
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Determining Factors of the Quality of Joint Audit: Tunisian Context
Abdelmoula, Lassaad; Afess, Habib - In: Journal of Accounting and Management Information … 18 (2019) 4, pp. 559-587
Research question: Identify the significant determinants of the quality of joint audit in the context of Tunisian … companies. Motivation: Few studies have been conducted on the determinants of the quality of the joint audit in the Tunisian … factor on the quality of the joint audit, was carried out. Findings: This study emphasizes the participation of several …
Persistent link: https://www.econbiz.de/10015196255
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Joint audit and accuracy of the auditor's report: An empirical study
Baldauf, Julia; Steckel, Rudolf - In: International Journal of Economic Sciences and Applied … 5 (2012) 2, pp. 7-42
This study examines the effects of a joint audit on auditor's report consensus and accuracy. We investigate whether a … joint audit, particularly the report issued, improves an audit's quality. We measure the audit's quality using the degree of … the European Union and everywhere in the world. The joint audit approach is a very current topic in this discussion …
Persistent link: https://www.econbiz.de/10010289386
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Joint Audit and Accuracy of the Auditor's Report: An Empirical Study
Baldauf, Julia; Steckel, Rudolf - In: International Journal of Business and Economic Sciences … 5 (2012) 2, pp. 7-42
This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a … joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of … the European Union and everywhere in the world. The joint audit approach is a very current topic in this discussion …
Persistent link: https://www.econbiz.de/10011200101
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Joint Audit, Game Theory, and Impairment-Testing Disclosures
Paugam, Luc; Casta, Jean-François - HAL - 2012
We examine the consequences on impairment testing disclosures of auditor-pair choice made by French listed companies where two (joint) auditors are required by law. Managers are likely to manipulate impairment-testing disclosures since it relies on unverifiable fair value estimates (e.g.,...
Persistent link: https://www.econbiz.de/10010820541
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