Similar Search Results

Does a lack of choice lead to lower quality? : evidence from auditor competition and client restatements

Newton, Nathan J.; Wang, Dechun; Wilkins, Michael - In: Auditing : a journal of practice & theory 32 (2013) 3, pp. 31-67

Persistent link: https://www.econbiz.de/10009786607

Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? : evidence from Italy

Azzali, Stefano; Mazza, Tatiana; Reichelt, Kenneth J.; … - In: Auditing : a journal of practice & theory 40 (2021) 4, pp. 1-25

Persistent link: https://www.econbiz.de/10012698707

The audit quality effects of small audit firm mergers in the United States

Christensen, Brant E.; Smith, Kecia Williams; Wang, Dechun - In: Auditing : a journal of practice & theory 42 (2023) 2, pp. 75-99

Persistent link: https://www.econbiz.de/10014311606

Obtaining assurance for financial statement audits and control audits when aspects of the financial reporting process are outsourced

Bierstaker, James; Chen, Long; Christ, Margaret H.; … - In: Auditing : a journal of practice & theory 32 (2013), pp. 209-250

Persistent link: https://www.econbiz.de/10009761264

Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced

Bierstaker, James Lloyd - 2014

Businesses increasingly outsource organizational functions that have financial reporting implications which requires auditors to adjust their risk assessment and audit procedures for this practice. However, PCAOB inspection reports cite deficiencies indicating that external auditors frequently...

Persistent link: https://www.econbiz.de/10013066309