Search Results - subject_exact:"Audit regulation"

Are non-audit services economically beneficial to audit clients?

Geiger, Marshall A.; Paik, Daniel Gyung; Kim, Taewoo; … - In: International journal of auditing : IJA 29 (2025) 4, pp. 574-599

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481660

The modern history and the changing nature of audit regulation : the case of Sweden

Seger, Karin; Frostenson, Magnus; Helin, Sven - In: International journal of auditing : IJA 29 (2025) 4, pp. 613-630

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481664

Mythmaking in audit regulation : the Canadian initiative on "enhancing audit quality"

Dermarkar, Simon; Samsonova-Taddei, Anna; Gendron, Yves - In: Accounting and business research 55 (2025) 3, pp. 302-329

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553072

Timeliness in financial reporting in emerging markets : investigating the effect of joint audits

Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - In: Asian journal of accounting research 10 (2025) 2, pp. 186-199

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402931

Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"

Jedidi, Imen; Humphrey, Christopher - In: International journal of auditing : IJA 29 (2025) 1, pp. 34-52

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337376

Empirical evidence of the effect of mandatory audit firm rotation on market concentration in South Africa

McGregor, Dale J.; Malambe, Lindela X. - In: South African journal of economic and management sciences 28 (2025) 1, pp. 1-11

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015589665

Fraud, people and the "jammy pants audit" : implications for auditing regulators and firms

Hermanson, Dana R. - In: International journal of auditing : IJA 29 (2025) 4, pp. 475-481

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481648

The "Conventional wisdom" of auditing : can the traditions of auditing rise to new challenges?

Knechel, W. Robert - In: Accounting in Europe 22 (2025) 1, pp. 1-17

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015533293

Effects of the 2014 European reform on audit activity, the audit outcome and the audit market: the auditors’ view

Castillo-Merino, David; Garcia-Blandon, Josep; … - In: Meditari Accountancy Research 32 (2024) 7, pp. 88-119

Purpose This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market. Design/methodology/approach The research is based on in-depth, semistructured interviews with partners of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015353769

Effects of the 2014 European reform on audit activity, the audit outcome and the audit market : the auditors' view

Castillo-Merino, David; García Blandón, Josep; … - In: Meditari accountancy research 32 (2024) 7, pp. 88-119

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015427279

Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?

Douthit, Jeremy D.; Kachelmeier, Steven J.; Van … - In: Accounting, organizations and society : an … 112 (2024), pp. 1-13

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014558662

Implementing mandatory audit firm rotation : effects on audit and non-audit fees

Basioudis, Ilias G.; Cuellar-Fernández, Beatriz; … - In: Revista de Contabilidad 27 (2024) 1, pp. 174-192

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396179

Auditors' incentives and audit quality : non-audit services versus contingent audit fees

Mahieux, Lucas - In: The European accounting review 33 (2024) 1, pp. 133-169

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583969

Administrative audit regulation and the quality of accounting information : evidence from China securities regulatory commission's random inspection system

Chen, Hui; Zhuang, Wanting; Wang, Zijia; Zhou, Anzhe - In: Research in international business and finance 71 (2024), pp. 1-17

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062800

A structured literature review of empirical research on mandatory auditor rotation

Florio, Cristina - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-26

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065817

Measures for enhancing auditor independence : perceptions of spanish non-professional investors and auditors

Quick, Reiner; Sánchez Toledano, Daniel; Sánchez … - In: European research on management and business economics 30 (2024) 2, pp. 1-23

Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers have focused on a few measures for improving...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015055570

Auditor-provided non-audit services and perceived audit quality : evidence from the cost of equity and debt capital

Friedrich, Christian; Quick, Reiner; Schmidt, Florian - In: International journal of auditing : IJA 28 (2024) 2, pp. 388-407

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532551

It's a matter of style : the role of audit firms and audit partners in key audit matter reporting

Rousseau, Linette M.; Zehms, Karla M. - In: Contemporary accounting research : the journal of the … 41 (2024) 1, pp. 529-561

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014518432

Does audit regulation improve corporate decision making? : evidence from the disclosure of tax-related key audit matters

Lei, Lijun; Shu, Sydney Qing - In: Journal of business finance & accounting : JBFA 51 (2024) 7/8, pp. 2055-2092

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127392

Incumbent auditor independence and predecessor auditor tenure

Burnett, Brian M.; Martin, Gregory W.; Reppenhagen, David A. - In: Journal of accounting, auditing & finance : JAAF 41 (2026) 1, pp. 287-316

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597290

Do industry specialist audit firms influence real earnings management? : the role of auditor independence

Al-Qadasi, Adel Ali; Baatwah, Saeed Rabea; Ghaleb, … - In: Revista de Contabilidad 26 (2023) 2, pp. 356-370

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395829

Essays on audit quality

Kovarik, Qing - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014266164

Client importance and audit quality at the individual audit partner, office, and firm levels

Hossain, Sarowar; Coulton, Jeff; Wang, Jenny Jing - In: Abacus : a journal of accounting, finance and business … 59 (2023) 2, pp. 650-696

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307486

Internal auditor independence as a situated practice : four archetypes

Alander, Gunilla Eklöv - In: Accounting, auditing & accountability journal 36 (2023) 9, pp. 108-134

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014474393

The investors' prospects on mandatory auditor rotation : evidence from Euronext Lisbon

Montenegro, Tânia Menezes; Meira, Pedro; Silva, Sónia - In: Quantitative finance and economics 7 (2023) 3, pp. 440-462

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015125095

Public sector performance auditing in a political hegemony : a case study of Indonesia

Sumiyana; Hendrian; Jayasinghe, Kelum; Wijethilaka, Chaminda - In: Financial accountability and management 39 (2023) 4, pp. 691-714

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014432310

Do Auditor-Provided Tax Services Impair Auditor Independence or Generate Knowledge Spillover? Evidence from the Tax Cuts and Jobs Act of 2017

Ren, Bo - 2023

Regulators increasingly express concerns over auditor-provided tax services (APTS) because those services could impair auditor independence. To date, research on the impact of APTS on auditor independence has yielded mixed results, potentially due to endogeneity issues, providing no clear...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356213

Emotional intelligence as a key driver of the formation of professional scepticism in auditors

Cilliers, Sonja - In: South African journal of business management 54 (2023) 1, pp. 1-15

Purpose: Litigation against auditors has augmented as the number of corporate failures increased over the past decades. A failure to exercise professional scepticism has been cited as one of the main contributing factors to audit failure. This research establishes a link between professional...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014520881

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, ebvufind01.dmz1.zbw.eu/10014311606

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, ebvufind01.dmz1.zbw.eu/10014458971

An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry

Harber, Michael; Marx, Ben - In: Journal of economic and financial sciences : JEF 12 (2019) 1, pp. 1-14

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012018960

Is the PCAOB enforcement approach aligned with its mandate? : perspectives of sanctioned auditors and former PCAOB enforcement staff

Cannon, Nathan; Lamoreaux, Phillip; Maksymov, Eldar; … - In: Contemporary accounting research : the journal of the … 42 (2025) 2, pp. 807-836

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463637

Why regulate auditing? : externalities and the limits of regulation

Francis, Jere R. - In: International journal of auditing : IJA 29 (2025) 3, pp. 366-375

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015458388

Investigating ISA adaptation in a developing country context : the selective influence of Big Four affiliates

Ghattas, Peter; Soobaroyen, Teerooven; Marnet, Oliver - In: Accounting forum 49 (2025) 4, pp. 830-853

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442447

Audit committee tenure, financial reporting quality, and auditor independence

Kohlbeck, Mark; Wang, Lin - In: Managerial auditing journal 40 (2025) 3, pp. 303-327

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207212

Auditor fees and connected transactions

Xu, Wenjian; Zhang, Pan - In: Finance research letters 85 (2025) 4, pp. 1-7

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015588208

12. The economics of auditing in China

Lin, Yupeng; Shi, Rui; Shi, Rui; Zuo, Luo - In: Research handbook on corporate governance in China, (pp. 243-263). 2025

This chapter offers an overview of auditing practices in China from the perspective of New Institutional Economics. We follow Douglass North's institutional/cognitive approach to understand auditing as an institution, and our discussion proceeds in four steps. First, we explore the economic and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015600415

Can prohibitions of non-audit services and an expanded auditor liability improve audit quality?

Quick, Reiner - In: International journal of auditing : IJA 26 (2022) 1, pp. 18-22

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013162994

How firms' quality experts shape canadian public accountability board inspections and their outcomes : an analysis of intraprofessional conflicts, third-party influences, and relational strategies

Couchoux, Oriane; Malsch, Bertrand - In: Contemporary accounting research : the journal of the … 39 (2022) 2, pp. 757-788

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013279961

Auditors' independence, audit tenureship, firm characteristics and audit quality : evidence from Nigeria

Odin, Ruth; Oziegbe, David Jerry - In: The Romanian economic journal : REJ 25 (2022) 84, pp. 54-68

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013503753

Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?

Faccia, Alessio; Pandey, Vishal; Banga, Charu - In: Journal of open innovation : technology, market, and … 8 (2022) 2, pp. 1-22

Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013266335

Audit features in auditor's independence in the deposit money banks in Nigeria

Oshodin, Ernest; Akhor, Sadiq Oshoke; Shehu Aliyu, Nuraddeen - In: Accounting and taxation review : A&TR 6 (2022) 3, pp. 41-57

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014370737

Attributes and drivers of audit quality : the perceptions of quality inspectors in the UK

Noor Adwa Sulaiman - In: Asian journal of accounting & governance 10 (2018), pp. 23-36

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012052933

Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing

Cao, Sean Shun; Cong, Lin William; Yang, Baozhong - National Bureau of Economic Research - 2024

To understand the disruption and implications of distributed ledger technologies for financial reporting and auditing, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated blockchain for financial reporting and auditing can...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056089

The mandatory audit partner rotation policy and cost of debt

Qin, Yaohua; Xiao, He - In: Journal of accounting and public policy 44 (2024), pp. 1-22

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056822

Audit firm tenure disclosure and nonprofessional investors' perceptions of auditor independence : the mitigating effect of partner rotation disclosure

Judge, Sarah; Goodson, Brian M.; Stefaniak, Chad M. - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 1284-1310

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014560537

Costs of public auditor oversight : real earnings management and innovation loss

Lamoreaux, Phillip T.; Myers, Noah M.; Snow, Mason C. - In: Auditing : a journal of practice & theory 43 (2024) 4, pp. 115-141

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135168

Mere facade? : is greenwashing behaviour lower in low-carbon corporates?

Chen, Pengyu; Chu, Zhongzhu - In: Business strategy and the environment 33 (2024) 5, pp. 4162-4174

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338823

The effect of pure audit firms, nonprovision of nonaudit services to audit clients, and a statutory fee schedule on audit quality perceptions

Pappert, Nicolas; Quick, Reiner - In: Journal of international accounting research 23 (2024) 2, pp. 149-172

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631969

Do auditors favor clients with government favoritism?

Xuan, Yang; Yin, Xingqiang; Zhang, Joseph H. - In: Journal of accounting and public policy 46 (2024), pp. 1-20

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015057020