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Misvaluation of takeover targets and auditor quality
Niemi, Lasse (contributor); Ojala, Hannu (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003769055
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Essays on audit pricing
Niemi, Lasse - 2003
Persistent link: https://www.econbiz.de/10001759527
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Empirical Evidence on the Implicit Determinants of Compensation in Big Four Audit Partnerships
Knechel, W. Robert - 2013
concern opinion, are associated with lower compensation. These results should be of interest to the auditing profession, audit …
Persistent link: https://www.econbiz.de/10013087719
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The Effect of Partner Digitalization Expertise on Audit Fees
Maghakyan, Arpine - 2020
years in the profession, enhancing our understanding of the nature of auditing in the current audit environment …
Persistent link: https://www.econbiz.de/10012837083
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IQ and Audit Quality : Do Smarter Auditors Deliver Better Audits?
Kallunki, Jenni - 2018
This study examines the role of an individual auditor's cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going-concern audit reporting...
Persistent link: https://www.econbiz.de/10012937278
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Reputation Capital of Directorships and Demand for Audit Quality
Fredriksson, Antti - 2020
This study examines whether boards of directors use external auditing to protect their reputation capital. We …
Persistent link: https://www.econbiz.de/10012852294
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What Drives Differences in Audit Pricing around the World?
Eierle, Brigitte - 2019
of macro-level determinants that have been considered in empirical cross-country auditing research. Secondly, we provide … auditing is becoming more globalized, our study should be of interest to a wide range of readers including researchers …
Persistent link: https://www.econbiz.de/10012858614
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Valuation of Takeover Targets and Auditor Quality
Niemi, Lasse - 2014
This study investigates whether the market's perception of auditor quality makes a difference to the market value of a firm using a sample of 1 915 takeover offers in the USA over the period 1990 to 2005. The study finds, as hypothesised, that the takeover process makes a smaller correction to...
Persistent link: https://www.econbiz.de/10013063188
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The Demand for Voluntary Audit in Micro-Companies : Evidence from Finland
Ojala, Hannu - 2016
interest to the owners and managers of micro-companies, as well as the accounting and auditing profession …
Persistent link: https://www.econbiz.de/10012995238
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IQ and Audit Quality : Do Smarter Auditors Deliver Better Audits?
Kallunki, Jenni - 2018
This study examines the role of an individual auditor's cognitive ability in delivering high-quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going-concern audit reporting...
Persistent link: https://www.econbiz.de/10012915787