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We report results of a field investigation of the process by which clients and prospective auditors acquire information about each other and enter an engagement. Often we assume that knowledge required for contracting is readily known by contracting agents, while in fact it must be acquired...
Persistent link: https://www.econbiz.de/10013095211
We report results of a field investigation of the process by which clients and prospective auditors acquire information about each other and enter an engagement. Often we assume that knowledge required for contracting is readily known by contracting agents, while in fact it must be acquired...
Persistent link: https://www.econbiz.de/10013095478
Persistent link: https://www.econbiz.de/10011298282
Certification of financial reports is tightly regulated with the intent to ensure the quality of this service. In order to place this market within a larger perspective, Part I of this paper presents archival data on certification activity in the economy. The finding of widespread availability...
Persistent link: https://www.econbiz.de/10013037144
Certification of financial reports is tightly regulated with the intent to ensure the quality of this service. In order to place this market within a larger perspective, Part I of this paper presents archival data on certification activity in the economy. The finding of widespread availability...
Persistent link: https://www.econbiz.de/10013093482
Persistent link: https://www.econbiz.de/10011965509
We examine determinants of audit engagement profitability using proprietary data from the national office of a Big 4 public accounting firm in Canada. We verify through interviews with senior audit partners that the audit realization rate is the primary measure used to assess engagement level...
Persistent link: https://www.econbiz.de/10012915529
Persistent link: https://www.econbiz.de/10012134998
Policymakers have identified effective communications between the auditor and the audit committee (AC) as an indicator of a quality audit, but little is known about the factors auditors consider when deciding what to communicate about significant accounting issues. We propose auditors use the...
Persistent link: https://www.econbiz.de/10012940356