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Audit Market Measures in Audit Pricing Studies : The Issue of Mechanical Correlation

Káčer, Marek; Duboisée de Ricquebourg, Alan J.; … - 2023

Mechanical correlation bias is inherent in audit pricing studies when independent variables (X) are derived from firm level audit fees (Y); a form of endogeneity which appears not to have been addressed fully in the extant literature. Such variables are endogenous by construction leading to...

Persistent link: https://www.econbiz.de/10014360704

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

Auctions, market efficiency, and the trade in second-hand and antique silver

Draper, Paul R.; Duboisée de Ricquebourg, Alan; … - In: Economics letters 162 (2018), pp. 45-48

Persistent link: https://www.econbiz.de/10011939752

Audit firm executives under pressure : a discursive analysis of legitimisation and resistance to reform

Harber, Michael; Maroun, Warren; Duboisée de … - In: Critical perspectives on accounting : an international … 97 (2023), pp. 1-22

Persistent link: https://www.econbiz.de/10014458971

How do auditor rotations affect key audit matters? : archival evidence from South African audits

Duboisée de Ricquebourg, Alan; Maroun, Warren - In: The British accounting review : the journal of the … 55 (2023) 2, pp. 1-19

Persistent link: https://www.econbiz.de/10014284667

Costs and benefits of mandatory audit firm rotation : initial engagement experience of audit committee chairs and engagement partners

Harber, Michael; Duboisée de Ricquebourg, Alan; … - In: Accounting forum 48 (2024) 1, pp. 63-89

Persistent link: https://www.econbiz.de/10015050603

How auditors identify and report key audit matters - an organizational routines perspective

Maroun, Warren; Duboisée de Ricquebourg, Alan - In: The British accounting review 56 (2024) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10015062192

An examination of the factors associated with bank switching in the UK small firm sector

Howorth, Carole; Peel, Michael J.; Wilson, Nicholas - In: Small business economics : an entrepreneurship journal 20 (2003) 4, pp. 305-317

Persistent link: https://www.econbiz.de/10001758698

The impact on absenteeism and quits of profit-sharing and other forms of employee participation

Wilson, Nicholas - In: ILR review : the journal of work and policy 44 (1991) 3, pp. 454-468

Persistent link: https://www.econbiz.de/10001101869

Sovereign credit ratings and the new European Union member states

Wilson, Nicholas; Ochotnický, Pavol; Káčer, Marek - In: The journal of credit risk : published quarterly by … 10 (2014) 4, pp. 3-43

Persistent link: https://www.econbiz.de/10010495829