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Audit und enforcement : Entwciklungen und Probleme

Böcking, Hans-Joachim - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 55 (2003) 7, pp. 683-706

Persistent link: https://www.econbiz.de/10001815747

Audit quality: external auditors' perceptions : evidence from Tunisia

Krichene, Aida; Baklouti, Emna - In: African journal of accounting, auditing and finance : AJAAF 8 (2022) 1, pp. 31-48

Persistent link: https://www.econbiz.de/10013326311

Auditor independence : the effect of auditors' quality control efforts and corporate governance

Hwang, Seokyoun; Sarath, Bharat; Han, Seung-youb - In: Journal of international accounting auditing & taxation 47 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10013366828

Internal audit quality and financial reporting quality : the joint importance of independence and competence

Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40

Persistent link: https://www.econbiz.de/10011450956

Stärkung der Rolle des Abschlussprüfers und Einführung eines Enforcementverfahrens : drei neue deutsche Gesetze im Überblick

Hönsch, Henning - In: Der Schweizer Treuhänder : Monatsschrift für … 79 (2005) 4, pp. 231-235

Persistent link: https://www.econbiz.de/10002740673

The Spillover Effects of Mandatory Audit Partner Rotation : Evidence from Audit Adjustments

Gu, Tracy; Li, Yinghua; Ye, Kangtao; Zhuang, Wenzi - 2021

We analyze whether and how mandatory audit partner rotation affects the audit adjustments for the rotated partner’s remaining clients. We argue mandatory audit partner rotation can affect audit production of remaining clients through two channels. First, it can cause audit partners to acquire...

Persistent link: https://www.econbiz.de/10013235722