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The Effect of Workload Compression on Audit Quality

Lopez, Dennis M. - 2017

This study investigates whether workload pressures, as proxied by the audit busy season (i.e., December fiscal year-end date) and auditor workload compression (i.e., relative concentration of companies with the same fiscal year-end date in an auditor's client portfolio), affect audit quality....

Persistent link: https://www.econbiz.de/10012964583

Audit Time Pressure and Earnings Quality : An Examination of Accelerated Filings

Lambert, Tamara A. - 2017

Using publicly available data from annual reports, we find that SEC rule changes (33-8128 and 33-8644) that impose time pressure on the audits of registered firms have a negative impact on earnings quality, which we interpret as evidence of lower audit quality. Consistent with our predictions,...

Persistent link: https://www.econbiz.de/10012954962

Audit Time Pressure and Earnings Quality : An Examination of Accelerated Filings

Lambert, Tamara A. - 2016

Persistent link: https://www.econbiz.de/10012981169

Assessing Financial Reporting Quality of Family Firms : The Auditors’ Perspective

Ghosh, Al (Aloke) - 2019

Prior studies provide conflicting evidence on the reporting/disclosure quality of family firms. We provide unique insights by analyzing the pricing of audit engagements. Because financial reporting quality affects audit risk, which determines how auditors price engagements, we analyze audit fees...

Persistent link: https://www.econbiz.de/10012904463

Any Justification for Creative Accounting : Where Are Fraud, Examiners?

Oyedokun, Godwin - 2018

The slippery slope is described as ‘playing the system', ‘beating the system', and fundamentally neglecting the laid down rules, regulation within the system for selfish reasons. This presentation revealed the justification, ethical or otherwise for creative accounting, aggressive earnings...

Persistent link: https://www.econbiz.de/10012908989

Earnings Management and Financial Reporting Fraud : Can External Auditors Spot the Difference?

Kassem, Rasha - 2012

The aim of this paper is to increase external auditors' knowledge about earnings management and help them spot the difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the paper's aim. The secondary data used in this paper...

Persistent link: https://www.econbiz.de/10013102850

Effect of Audit Rotation, Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia)

Idawati, Wiwi - 2014

The purposes of this research are to analyze and to learn: (1) the correlation between audit rotation, audit fee and … auditor competence, (2) Influence of audit rotation, audit fee and auditor competence on auditor motivation both … simultaneously and partially, and (3) the influence of audit rotation, audit fee, auditor competence and auditor motivation and audit …

Persistent link: https://www.econbiz.de/10013053426

Earnings Management and Auditor Quality

Sahay, Savita - 2014

This paper analyzes the relationship between a firm's demand for different quality auditors and opportunities for earnings management.In our model, the firm simultaneously chooses the bias it introduces into its pre-audited earnings and the quality of its auditor. We show that firms that choose...

Persistent link: https://www.econbiz.de/10013059350

Auditor Change Disclosures as Signals of Earnings Management and Risk

Miller, Stephanie - 2018

Auditor resignations are considered more negative signals than auditor dismissals, but firms' self-reported distinction between the two may not offer a complete or reliable representation of the nature of the auditor change. 8-K regulations require the disclosure of the adjournment of an audit...

Persistent link: https://www.econbiz.de/10012927617

Understanding Accounting Fraud Motivation, Protection Procedures, and Firms’ Performance : External Auditors’ Perspective

Yaqoub, M.; Hamad, S.; Alhammadi, H.; Elkelish, Walaa; … - 2023

This paper explores accounting fraud motivation, protection procedures, and the impact on firms‘ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and...

Persistent link: https://www.econbiz.de/10014361974