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Accounting firms cautiously maneuver in the new audit environment – a note

Nagy, Albert L.; Cenker, William J. - In: Managerial Auditing Journal 22 (2007) 2, pp. 218-225

discussion is based on interviews conducted with auditors from nine public accounting firms located in Northeast Ohio, United … for the auditors. The new reform has significantly impacted the audit environment in terms of: scope of services; client …

Persistent link: https://www.econbiz.de/10014929057

The pricing of audit services: evidence from Kuwait

Al‐Harshani, Meshari O. - In: Managerial Auditing Journal 23 (2008) 7, pp. 685-696

Purpose – The main objective of this study is to investigate factors influencing the amount of external audit fees in Kuwait. Of particular interest is the examination of the potential effect of the client size, client complexity, client risk, and the size of the audit firm on external audit...

Persistent link: https://www.econbiz.de/10014929132

The future of the external audit function

Fraser, Ian; Pong, Chris - In: Managerial Auditing Journal 24 (2009) 2, pp. 104-113

external auditors at a time of economic and financial crisis. Design/methodology/approach – The paper has a particular focus on …

Persistent link: https://www.econbiz.de/10014929149

Firm ownership type, earnings management and auditor relationships: evidence from India

Ghosh, Saibal - In: Managerial Auditing Journal 26 (2011) 4, pp. 350-369

the association between firm ownership and auditors. Findings – The results indicate that firms having high discretionary … accruals are less likely to be audited by domestic entities. The analysis also suggests that domestic auditors are less likely …, the role of domestic and foreign auditors in servicing business groups and state‐owned corporations is distinctly …

Persistent link: https://www.econbiz.de/10014929250

Audit partner specialization: the case of Andersen followers

Nagy, Albert - In: Managerial Auditing Journal 27 (2012) 3, pp. 251-262

Purpose – The purpose of this paper is to examine the effects of auditor specialization, at both the partner and office levels, on audit quality within a developed market (the USA). Design/methodology/approach – This study exploits the environment created when several large accounting firms...

Persistent link: https://www.econbiz.de/10014929282

THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA

Pop, Atanasiu; Iosivan, Oana - Raluca - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 21-21

The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon external audit fees. An audit fee model is...

Persistent link: https://www.econbiz.de/10005467256

The pricing of audit services: evidence from Kuwait

Al-Harshani, Meshari O. - In: Managerial Auditing Journal 23 (2008) July, pp. 685-696

Persistent link: https://www.econbiz.de/10009367112

Firm ownership type, earnings management and auditor relationships: evidence from India

Ghosh, Saibal - In: Managerial Auditing Journal 26 (2011) May, pp. 350-369

Persistent link: https://www.econbiz.de/10009320916

Framing and overflowing of public sector accountability innovations : A comparative study of reporting practices

Christensen, Mark; Skærbæk, Peter - In: Accounting, Auditing & Accountability Journal 20 (2007) 1, pp. 101-132

Purpose – This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims. Design/methodology/approach – Using a comparative case method, two different accountability innovations are examined...

Persistent link: https://www.econbiz.de/10014641095

The nature of risk: The risk management of everything

Power, Michael - In: Balance Sheet 12 (2004) 5, pp. 19-28

This is a briefing by the author on his PD Leake lecture given at the Chartered Accountants’ hall earlier in the year. In it he examines the rise and rise of the risk industry and assesses the changes it has wrought in business life. He argues that unless the rise is halted we will see the...

Persistent link: https://www.econbiz.de/10014689143