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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 quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit effort on the quality of auditors' performance during the...
Persistent link: https://www.econbiz.de/10014443911
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Effect of audit firm industry specialization on cost of debt financing : evidence from Ghana
Yeboah, Ebenezer Nana; Yang, Zhou; Arthur, Benedict; … - In: Cogent business & management 10 (2023) 1, pp. 1-15
This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting...
Persistent link: https://www.econbiz.de/10014466813
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
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Client identification and client commitment in a privately held client setting : unique constructs with opposite effects on auditor objectivity
Herda, David N.; Lavelle, James J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 577-601
Persistent link: https://www.econbiz.de/10011374533
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An analysis of auditors' going-concern reporting accuracy in private firms
Hardies, Kris; Vandenhaute, Marie-Laure; Breesch, Diane - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 117-132
Persistent link: https://www.econbiz.de/10011979053
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Does the market value auditors' industry specializations? : evidence from the contagion effects of restatements
Ji, Amy E.; Kumar, Krishna R.; Pei, Hang; Xue, Yanfeng - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 125-152
Persistent link: https://www.econbiz.de/10012121899
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Empirical evidence on repeat restatements
Files, Rebecca; Sharp, Nathan Y.; Thompson, Anne M. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 93-123
Persistent link: https://www.econbiz.de/10010425037
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Auditor perceptions of audit workloads, audit quality, and job satisfaction
Persellin, Julie S.; Schmidt, Jaime J.; Vandervelde, … - In: Accounting horizons : a quarterly publication of the … 33 (2019) 4, pp. 95-117
Persistent link: https://www.econbiz.de/10012155278
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An examination of factors driving Big 4 audit fee premiums : evidence from India's audit market
Jacob, Joshy; Desai, Naman; Agarwalla, Sobhesh Kumar - In: Accounting horizons : a quarterly publication of the … 33 (2019) 2, pp. 43-58
Persistent link: https://www.econbiz.de/10012117555
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Audit quality of Chinese ADR engagements
Ghosh, Aloke; Peltier, Elisabeth; Xing, Cunyu - In: Accounting horizons : a quarterly publication of the … 31 (2017) 2, pp. 25-43
Persistent link: https://www.econbiz.de/10011721974