Similar Search Results

Capital-Market Liberalization and Auditors' Accounting Adjustments : Evidence from a Quasi-Experiment

Deng, Yingwen - 2020

Using a shock to the Chinese capital market and unique and detailed audit-adjustment data, this paper investigates the effect of a capital-market liberalization program on auditors' adjustments to their clients' financial reports. Employing difference-in-differences tests with propensity-score...

Persistent link: https://www.econbiz.de/10012846221

Measuring Efficiency of UK Chartered Accounting Firms

Gregoriou, Greg N. - 2012

In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis …, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a … yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance …

Persistent link: https://www.econbiz.de/10013111555

An E-Business Audit Service Model in the B2B Context

Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag; Lind, Mary R. - 2014

We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies,...

Persistent link: https://www.econbiz.de/10014198161

Audit-Firm Profitability : Determinants and Implications for Key Audit Matter Reporting

Chen, Jeff Zeyun; Elemes, Anastasios; Hope, Ole-Kristian; … - 2021

We use a novel dataset that links audit-firm and client-firm financial statement information from the U.K.’s largest audit firms to examine drivers of audit-firm profitability and its implications for audit outcomes conveyed by Key Audit Matter (KAM) disclosures. We first explore the...

Persistent link: https://www.econbiz.de/10013226890

Information Sharing Between Mutual Funds and Auditors

Hope, Ole-Kristian - 2020

This paper examines whether there is information sharing between mutual funds and their auditors about the auditors' other listed firm clients. Using data from the Chinese market, we find that mutual funds earn higher profits from trading in firms that share the same auditors. The effects are...

Persistent link: https://www.econbiz.de/10012850457

Is It Time to Regulate Forensic Accounting?

Huber, Wm. Dennis - 2016

Both in US common law or in French codified law, Forensic Accountants aim to serve justice by illuminating technical, financial facts in the context of a dispute or a trial.According to the American Institute of Certified Public Accountants (AICPA), Forensic accounting services..."generally...

Persistent link: https://www.econbiz.de/10013002843

Should the Forensic Accounting Profession Be Regulated?

Huber, Wm. Dennis - 2016

Adopting Huber's (2012) argument that forensic accounting has become a profession, this paper examines whether the forensic accounting profession and the forensic accounting certification industry should be regulated. Several recent studies have uncovered significant problems within the forensic...

Persistent link: https://www.econbiz.de/10013006791

Forensic Accountants, Codes of Ethics and Forensic Accounting Corporations

Huber, Wm. Dennis - 2016

A survey reveals that a significant number of forensic accountants believe it is important that corporations that issue certifications in forensic accounting be not-for-profit and that these corporations have a duty to disclose their legal status. However, there are for-profit forensic...

Persistent link: https://www.econbiz.de/10013006792

Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation : A Cost Efficient Approach

Dutta, Saurav K. - 2017

accounts and account combinations. To improve audit efficiency, the planning method incorporates the relative cost of auditing …

Persistent link: https://www.econbiz.de/10012969160

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