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Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms

Niemi, Lasse; Knechel, W. Robert; Ojala, Hannu; Collis, Jill - In: Accounting in Europe 15 (2018) 1, pp. 33-54

Persistent link: https://www.econbiz.de/10011997657

Determinants of internal governance quality : evidence from Sweden

Franck, Peter; Sundgren, Stefan - In: Managerial auditing journal 27 (2012) 7, pp. 639-665

Persistent link: https://www.econbiz.de/10009611677

The business risk audit : origins, obstacles and opportunities

Knechel, W. Robert - In: Accounting, organizations and society : an … 32 (2007) 4/5, pp. 383-408

Persistent link: https://www.econbiz.de/10003657811

Auditing : assurance & risk

Knechel, W. Robert - 2001 - 2. ed

Persistent link: https://www.econbiz.de/10001470957

The role of the independent accountant in effective risk management

Knechel, W. Robert - In: Tijdschrift voor economie en management 47 (2002) 1, pp. 65-85

Persistent link: https://www.econbiz.de/10001688825

The role of risk management and governance in determining audit demand

Knechel, W. Robert; Willekens, Marleen - 2004

Persistent link: https://www.econbiz.de/10002624039

The effect of the strictness of consultation requirements on fraud consultation

Gold, Anna; Knechel, W. Robert; Wallage, Philip - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 925-949

Persistent link: https://www.econbiz.de/10009565241

The effect of audit standards on fraud consultation and auditor judgment

Gold-Nöteberg, Anna (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003387272

The association between audit manager and auditor-in-charge experience, effort, and risk responsiveness

Contessotto, Christine; Knechel, W. Robert; Moroney, … - In: Auditing : a journal of practice & theory 38 (2019) 3, pp. 121-147

Persistent link: https://www.econbiz.de/10012117040

Is Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees

Nickpour, Ali; Niemi, Lasse; Ojala, Hannu; … - 2022

This study contributes to the nascent literature on the economic consequences of critical audit matters (CAMs) by examining how tax-related CAMs (TaxCAM) are associated with a company’s tax risk and audit fees. We predict and find that if a company’s tax accounts involve a high degree of...

Persistent link: https://www.econbiz.de/10013295384