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Keywords: audit quality
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Journal Articles
Accounting Horizons 1–14.
Published: 14 September 2023
... client network benefit more from knowledge sharing in terms of improved audit quality. I further show that this effect only exists when similar clients in neighboring offices are larger in size and is more salient when there is a gap in expertise between the current auditing office and neighboring...
Journal Articles
Accounting Horizons 1–28.
Published: 08 September 2023
...Jorien L. Pruijssers; Ines Simac; Marleen Willekens SYNOPSIS We examine whether differences in HR systems among audit firms can affect client-level audit outcomes. Based on the audit quality framework of Knechel, Krishnan, Pevzner, Shefchik, and Velury (2013b) and the strategic HRM literature, we...
Journal Articles
Journal Articles
Journal Articles
Accounting Horizons (2023) 37 (3): 59–77.
Published: 01 September 2023
...Bryan G. Brockbank; Chuong Do; Bradley P. Lawson SYNOPSIS Audit market concentration remains a concern due to its potential impact on audit quality. We examine whether audit market concentration influences properties of analysts’ forecasts. We find that analyst forecasts are more accurate and less...
Journal Articles
Accounting Horizons (2023) 37 (2): 161–187.
Published: 01 June 2023
... to the continued debate over effective market expansion of financial statement audit providers, audit quality determinants, and audit efficiencies. JEL Classifications: M4; M40; M41; M42; M49. We would like to thank Gopal V. Krishnan (editor), two anonymous reviewers, Marc Eulerich, Burch Kealey, Linda...
Journal Articles
Accounting Horizons (2022) 36 (4): 189–218.
Published: 01 December 2022
... 2020 1 10 2021 2022 initial public offering auditor specialization audit fees underpricing audit quality misstatements In this study, we examine whether IPO specialist auditors earn higher audit fees and whether issuers that engage an IPO specialist auditor exhibit lower...
Journal Articles
Journal Articles
Accounting Horizons (2022) 36 (2): 95–121.
Published: 01 June 2022
... diversity is an office-level characteristic that is distinguishable from other characteristics studied in the prior auditing literature and that has an incremental effect on audit quality. I find a positive association between team diversity and audit quality that is robust to controlling for other audit...
Journal Articles
Journal Articles
Journal Articles
Accounting Horizons (2022) 36 (1): 111–130.
Published: 01 March 2022
..., suggesting that Big N auditors are more responsive to risks captured by EMR. Additional analyses reveal that companies switching auditors when EMR increases are more likely to engage non-Big N auditors. Surprisingly, we find little evidence that the association between audit quality and EMR differs...
Journal Articles
Journal Articles
Accounting Horizons (2021) 35 (3): 47–68.
Published: 01 September 2021
...Brian Ballou; Jonathan H. Grenier; Andrew Reffett SYNOPSIS Public accounting firms have developed reliable substantive tests using data and analytics based procedures to improve audit quality and efficiency. However, firms need to convince audit stakeholders that relying on data and analytics...
Journal Articles
Accounting Horizons (2021) 35 (2): 57–81.
Published: 01 June 2021
..., Schroeder, and Shepardson 2019 ). Conditional on the SOX 404(b) requirement for auditors to opine on the effectiveness of internal control quality, research is mixed on whether the less rigorous auditing standards (i.e., AS5) actually resulted in a reduction in audit quality. On one hand, research suggests...
Journal Articles
Journal Articles
Accounting Horizons (2021) 35 (2): 193–217.
Published: 01 June 2021
... of experience when they are employed by small audit firms but find no evidence of a fee premium for Big 4 experience at the second-tier audit firms. Furthermore, in additional analyses, we do not find strong, consistent evidence that audit quality is higher for clients of non-Big 4 audit partners with Big 4...
Journal Articles
Journal Articles
Accounting Horizons (2020) 34 (3): 169–191.
Published: 01 September 2020
... a dramatic resurgence and growth. Regulators have taken notice of, and expressed concern over, this renewed focus on consulting. The accounting firms claim that such services enhance audit quality, mainly due to the prominent role of non-accounting specialists in today's external audit function. This study...
Journal Articles
Accounting Horizons (2020) 34 (3): 153–167.
Published: 01 September 2020
... guidance on practical methods that auditors can employ to increase the likelihood of fraud disclosure and improve audit quality. Drawing upon best practices in the whistleblowing literature and psychological theories on self-regulation, we experimentally test the efficacy of two practical strategies...