1-20 of 39
Keywords: audit quality
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Accounting Horizons 1–11.
Published: 07 February 2025
... positive experiences, perceived to improve audit quality, when group auditors work collaboratively with the CA team during planning and fieldwork. Data availability: The data are not publicly available. The authors signed a nondisclosure agreement with the Foundation of Audit Research (FAR...
Journal Articles
Journal Articles
Accounting Horizons (2024) 38 (3): 157–170.
Published: 01 September 2024
... 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
Journal Articles
Accounting Horizons 1–12.
Published: 13 August 2024
...Ashley A. Austin; Tina D. Carpenter; Margaret H. Christ; Christy S. Nielson SYNOPSIS Auditors struggle to respond skeptically to fraud, diminishing audit quality. This problem is particularly prevalent during the evidence evaluation phase of the audit, when auditors perceive intense time...
Journal Articles
Journal Articles
Accounting Horizons (2023) 37 (3): 79–101.
Published: 01 September 2023
... examine whether frequent auditor switching impacts audit outcomes. We find that more frequent auditor switching is associated with lower audit quality, but that this effect is mitigated in the presence of higher internal and external monitoring. We also find that frequently switching companies have lower...
Journal Articles
Accounting Horizons (2023) 37 (3): 147–170.
Published: 01 September 2023
... is associated with audit quality. We document that a lower materiality threshold is associated with higher audit quality, as measured by lower absolute discretionary accruals, higher accruals quality, and a lower propensity to just meet or beat analysts’ earnings expectations. We also find some evidence...
Includes: Supplementary data
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
... likely to misstate and have lower discretionary accruals. These results suggest that IPO specialist auditors provide higher audit quality as a result of either increased audit effort (more hours) and/or through greater expertise (higher billing rate), and suggest that the audit fee premiums and reduced...
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
Accounting Horizons (2022) 36 (1): 49–75.
Published: 01 March 2022
...Jimmy F. Downes; Michelle A Draeger; Abbie E. Sadler SYNOPSIS We investigate whether audit committees use voluntary disclosures to signal the committees' higher level of involvement in the audit partner-selection process, which contributes to higher levels of audit quality. Audit committees more...
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
Journal Articles
Accounting Horizons (2021) 35 (2): 167–192.
Published: 01 June 2021
...Yamin Zeng; Joseph H. Zhang; Junsheng Zhang; Mengyu Zhang SYNOPSIS Using Chinese data of key audit matters (KAM) reports, this study assesses whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality. With textual analysis, we evaluate disclosure characteristics...