EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Audit regulation"
Narrow search

Narrow search

Year of publication
Subject
All
Audit regulation 795 Abschlussprüferrecht 780 Wirtschaftsprüfung 657 Financial audit 654 Dienstleistungsqualität 236 Service quality 236 Jahresabschlussprüfung 139 Financial statement audit 138 Deutschland 120 Germany 120 Honorar 98 Fee (Remuneration) 96 Regulation 96 Regulierung 96 Corporate governance 95 Corporate Governance 94 Internal control 86 Internes Kontrollsystem 86 USA 73 United States 71 auditor independence 69 Auditor independence 54 United Kingdom 54 Großbritannien 53 EU countries 50 EU-Staaten 50 Bilanzpolitik 47 Accounting policy 46 Audit quality 45 audit quality 44 Quality management 38 Qualitätsmanagement 38 Rechnungswesen 38 China 35 Accounting 34 Haftung 34 Liability 33 audit regulation 32 Theorie 28 Theory 28
more ... less ...
Online availability
All
Undetermined 217 Free 176 CC license 12
Type of publication
All
Article 575 Book / Working Paper 231 Journal 4
Subcategories
All
Article in journal 503 Book section 51 Working paper 17 Textbook 8 Proceedings 5 Glossary included 2 Government document 2 Guidebook 2 Handbook 2 Law 2 Literature review 2
more ... less ...
Language
All
English 635 German 166 Undetermined 6 Swedish 3 Polish 2 French 1 Italian 1 Spanish 1
more ... less ...
Author
All
Quick, Reiner 17 Leuz, Christian 9 Bloomfield, Matthew J. 8 Brüggemann, Ulf 8 Knechel, W. Robert 8 Graumann, Mathias 7 Palmon, Dan 7 Zhang, Ping 7 Bigus, Jochen 6 García Blandón, Josep 6 Harber, Michael 6 Lamoreaux, Phillip T. 6 Anandarajan, Asokan 5 Baker, C. Richard 5 Church, Bryan K. 5 Griffin, Paul A. 5 Gros, Marius 5 Gul, Ferdinand A. 5 Kleinman, Gary 5 Köhler, Annette G. 5 McGee, Robert W. 5 Palmrose, Zoe-Vonna 5 Porter, Brenda Ann 5 Pott, Christiane 5 Preobragenskaya, Galina G. 5 Stefani, Ulrike 5 Sunder, Shyam 5 Velte, Patrick 5 Worret, Daniel 5 Baetge, Jörg 4 Castillo-Merino, David 4 Chi, Wuchun 4 Christensen, Hans B. 4 Christensen, Hans Bonde 4 Fuchita, Yasuyuki 4 Fölsing, Philipp 4 Gaa, James C. 4 Geiger, Marshall A. 4 Gendron, Yves 4 Hatherly, David 4
more ... less ...
Institution
All
National Bureau of Economic Research 3 Gottfried Wilhelm Leibniz Universität Hannover 2 Institut der Wirtschaftsprüfer in Deutschland 2 Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Arbeitshilfen zur Qualitätssicherung 2 NWB Verlag 2 Uniwersytet Ekonomiczny w Katowicach 2 Verlag Dr. Kovač 2 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 1 Institut für Interne Revision Österreich - IIA Austria 1 Mohr Siebeck GmbH & Co. KG 1 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 1 Nomos Verlagsgesellschaft 1 Nomura-Shihon-Shijō-Kenkyūsho <Tokio> 1 Schweden / Finansdepartementet 1 USA / Subcommittee on Securities 1 Universität Regensburg / Wirtschaftswissenschaftliche Fakultät 1 Wirtschaftsprüferkammer 1 World Bank 1
more ... less ...
Published in...
All
International journal of auditing : IJA 25 Auditing : a journal of practice & theory 21 WPg : Kompetenz schafft Vertrauen 21 Independent accounts : the possibilities for auditor independence in the age of financial scandal 15 Journal of accounting and public policy 12 Managerial auditing journal 12 European accounting review 11 Advances in accounting : a research annual 10 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 10 Accounting horizons : a quarterly publication of the American Accounting Association 9 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 9 Journal of international accounting auditing & taxation 9 Research in accounting regulation 9 The accounting review : a publication of the American Accounting Association 9 Accounting in Europe 7 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 7 Betriebs-Berater : BB 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 Der Betrieb 7 Journal of accounting research 7 Journal of business economics : JBE 7 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 6 The journal of applied business research 6 Accounting, auditing & accountability journal 5 International journal of critical accounting : IJCA 5 Issues in accounting education 5 Research on professional responsibility and ethics in accounting 5 The European accounting review 5 Wirtschaftsprüfer-Jahrbuch 5 Abacus : a journal of accounting, finance and business studies 4 Accounting and business research 4 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 4 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 4 Financial gatekeepers : can they protect investors? 4 International journal of economics and accounting : IJEA 4 Journal of accounting, auditing & finance : JAAF 4 Journal of contemporary accounting & economics 4 Journal of management & governance 4 NWB Studium / Betriebswirtschaft 4 Rechnungslegung und Wirtschaftsprüfung : Festschrift zum 70. Geburtstag von Jörg Baetge 4
more ... less ...
Source
All
ECONIS (ZBW) 795 Other ZBW resources 8 RePEc 7
Showing 1 - 50 of 765
 
Cover Image
Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"
Jedidi, Imen; Humphrey, Christopher - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337376
Saved in:
Cover Image
Mythmaking in audit regulation : the Canadian initiative on "enhancing audit quality"
Dermarkar, Simon; Samsonova-Taddei, Anna; Gendron, Yves - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553072
Saved in:
Cover Image
Empirical evidence of the effect of mandatory audit firm rotation on market concentration in South Africa
McGregor, Dale J.; Malambe, Lindela X. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589665
Saved in:
Cover Image
Are non-audit services economically beneficial to audit clients?
Geiger, Marshall A.; Paik, Daniel Gyung; Kim, Taewoo; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481660
Saved in:
Cover Image
The modern history and the changing nature of audit regulation : the case of Sweden
Seger, Karin; Frostenson, Magnus; Helin, Sven - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481664
Saved in:
Cover Image
Timeliness in financial reporting in emerging markets : investigating the effect of joint audits
Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402931
Saved in:
Cover Image
Fraud, people and the "jammy pants audit" : implications for auditing regulators and firms
Hermanson, Dana R. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481648
Saved in:
Cover Image
The "Conventional wisdom" of auditing : can the traditions of auditing rise to new challenges?
Knechel, W. Robert - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533293
Saved in:
Cover Image
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; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015353769
Saved in:
Cover Image
Measures for enhancing auditor independence : perceptions of spanish non-professional investors and auditors
Quick, Reiner; Sánchez Toledano, Daniel; Sánchez … - 2024
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://ebvufind01.dmz1.zbw.eu/10015055570
Saved in:
Cover Image
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 - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015062800
Saved in:
Cover Image
Auditors' incentives and audit quality : non-audit services versus contingent audit fees
Mahieux, Lucas - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014583969
Saved in:
Cover Image
A structured literature review of empirical research on mandatory auditor rotation
Florio, Cristina - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065817
Saved in:
Cover Image
Auditor-provided non-audit services and perceived audit quality : evidence from the cost of equity and debt capital
Friedrich, Christian; Quick, Reiner; Schmidt, Florian - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532551
Saved in:
Cover Image
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; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427279
Saved in:
Cover Image
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?
Douthit, Jeremy D.; Kachelmeier, Steven J.; Van … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014558662
Saved in:
Cover Image
The impact of non-audit services on auditor independence in European banks
Löw, Edgar; Nguyen, Thi Thu Thao - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627708
Saved in:
Cover Image
Implementing mandatory audit firm rotation : effects on audit and non-audit fees
Basioudis, Ilias G.; Cuellar-Fernández, Beatriz; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396179
Saved in:
Cover Image
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. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014518432
Saved in:
Cover Image
Does audit regulation improve corporate decision making? : evidence from the disclosure of tax-related key audit matters
Lei, Lijun; Shu, Sydney Qing - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015127392
Saved in:
Cover Image
Incumbent auditor independence and predecessor auditor tenure
Burnett, Brian M.; Martin, Gregory W.; Reppenhagen, David A. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597290
Saved in:
Cover Image
Do auditors tolerate management's attempt to meet earnings targets? : Evidence from executive stock option plans in China
Cao, Yuanyuan; Chen, Songsheng; Guo, Jun; Li, Wenying; … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667222
Saved in:
Cover Image
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://ebvufind01.dmz1.zbw.eu/10014356213
Saved in:
Cover Image
Public sector performance auditing in a political hegemony : a case study of Indonesia
Sumiyana; Hendrian; Jayasinghe, Kelum; Wijethilaka, Chaminda - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014432310
Saved in:
Cover Image
Emotional intelligence as a key driver of the formation of professional scepticism in auditors
Cilliers, Sonja - 2023
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://ebvufind01.dmz1.zbw.eu/10014520881
Saved in:
Cover Image
Client importance and audit quality at the individual audit partner, office, and firm levels
Hossain, Sarowar; Coulton, Jeff; Wang, Jenny Jing - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014307486
Saved in:
Cover Image
Essays on audit quality
Kovarik, Qing - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014266164
Saved in:
Cover Image
The investors' prospects on mandatory auditor rotation : evidence from Euronext Lisbon
Montenegro, Tânia Menezes; Meira, Pedro; Silva, Sónia - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015125095
Saved in:
Cover Image
Internal auditor independence as a situated practice : four archetypes
Alander, Gunilla Eklöv - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014474393
Saved in:
Cover Image
Do industry specialist audit firms influence real earnings management? : the role of auditor independence
Al-Qadasi, Adel Ali; Baatwah, Saeed Rabea; Ghaleb, … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395829
Saved in:
Cover Image
Audit firm executives under pressure : a discursive analysis of legitimisation and resistance to reform
Harber, Michael; Maroun, Warren; Duboisée de … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014458971
Saved in:
Cover Image
The audit quality effects of small audit firm mergers in the United States
Christensen, Brant E.; Smith, Kecia Williams; Wang, Dechun - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014311606
Saved in:
Cover Image
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 - 2019
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012018960
Saved in:
Cover Image
Audit committee tenure, financial reporting quality, and auditor independence
Kohlbeck, Mark; Wang, Lin - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015207212
Saved in:
Cover Image
Is the PCAOB enforcement approach aligned with its mandate? : perspectives of sanctioned auditors and former PCAOB enforcement staff
Cannon, Nathan; Lamoreaux, Phillip; Maksymov, Eldar; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463637
Saved in:
Cover Image
Why regulate auditing? : externalities and the limits of regulation
Francis, Jere R. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458388
Saved in:
Cover Image
Investigating ISA adaptation in a developing country context : the selective influence of Big Four affiliates
Ghattas, Peter; Soobaroyen, Teerooven; Marnet, Oliver - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442447
Saved in:
Cover Image
12. The economics of auditing in China
Lin, Yupeng; Shi, Rui; Shi, Rui; Zuo, Luo - 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://ebvufind01.dmz1.zbw.eu/10015600415
Saved in:
Cover Image
Auditor fees and connected transactions
Xu, Wenjian; Zhang, Pan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015588208
Saved in:
Cover Image
Chapter 24. The Moderating Influence of Corporate Governance and Auditor Capabilities on the Relationship Between Auditor Independence and Internal Audit Efficiency: A Literature Review
Al Amr, Amal Tayseer; Jaradat, Zaid - 2025
The auditor independence indicates a condition in which all potential risks to impartiality are effectively controlled. This study aims to explore the moderating influence of corporate governance and auditor capabilities on the relationship between auditor independence and internal audit...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015645323
Saved in:
Cover Image
The spillover effect of dismissals on audit partners' current engagement fees and quality
Amin, Keval; Felix, Robert; Hoang, Kris - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665698
Saved in:
Cover Image
Can prohibitions of non-audit services and an expanded auditor liability improve audit quality?
Quick, Reiner - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013162994
Saved in:
Cover Image
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 - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013279961
Saved in:
Cover Image
Auditors' independence, audit tenureship, firm characteristics and audit quality : evidence from Nigeria
Odin, Ruth; Oziegbe, David Jerry - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013503753
Saved in:
Cover Image
Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?
Faccia, Alessio; Pandey, Vishal; Banga, Charu - 2022
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://ebvufind01.dmz1.zbw.eu/10013266335
Saved in:
Cover Image
Audit features in auditor's independence in the deposit money banks in Nigeria
Oshodin, Ernest; Akhor, Sadiq Oshoke; Shehu Aliyu, Nuraddeen - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014370737
Saved in:
Cover Image
Attributes and drivers of audit quality : the perceptions of quality inspectors in the UK
Noor Adwa Sulaiman - 2018
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012052933
Saved in:
Cover Image
The mandatory audit partner rotation policy and cost of debt
Qin, Yaohua; Xiao, He - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056822
Saved in:
Cover Image
Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing
Cao, Sean Shun; Cong, Lin William; Yang, Baozhong - 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://ebvufind01.dmz1.zbw.eu/10015056089
Saved in:
Cover Image
Do auditors favor clients with government favoritism?
Xuan, Yang; Yin, Xingqiang; Zhang, Joseph H. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015057020
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
FAQ-Assistent (beta)
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...