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Keywords: audit risk
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Journal Articles
Accounting Horizons (2018) 32 (3): 169–194.
Published: 01 September 2018
... of whether and how auditors in China are affected by media coverage of their clients. May 2017 March 2018 2018 media coverage public attention reputational sanctions regulatory action audit fee auditor size audit risk China This paper examines whether auditors in China...
Journal Articles
Accounting Horizons (2017) 31 (4): 33–52.
Published: 01 December 2017
.... Compared to other firms, firms with narcissistic CEOs are more likely to exhibit greater inherent risk and control risk. To maintain an acceptable level of audit risk when faced with the heightened risk of CEO narcissism, auditors must do additional work. Consistent with this notion, we find that CEO...
Journal Articles
Accounting Horizons (2015) 29 (3): 529–549.
Published: 01 September 2015
...Aloke (Al) Ghosh; Charles Y. Tang SYNOPSIS Although auditor litigation risk is considered as a leading explanation for auditor resignations, audit risk and business risk might also trigger resignations. Auditor litigation risk is defined as the risk of the auditor being involved in a lawsuit...
Journal Articles
Accounting Horizons (2014) 28 (2): 297–312.
Published: 01 June 2014
...Hua-Wei Huang; Robert J. Parker; Yun-Chia Anderson Yan; Yi-Hung Lin SYNOPSIS This study examines the relationship between CEO turnover in client companies and the fees charged by their audit firms. We propose that forced CEO turnover (such as dismissals) pose higher business and audit risks...
Journal Articles
Accounting Horizons (2011) 25 (4): 685–702.
Published: 01 December 2011
...–2008, we document that the auditor search period is longer for firms associated with client business risk (financial distress) and audit risk (internal control weaknesses or management integrity issues), while it is shorter for firms representing reduced auditor business risk (auditor industry...
Journal Articles
Accounting Horizons (2011) 25 (2): 267–283.
Published: 01 June 2011
... likely to be the successor auditor for large companies (e.g., Raghunandan and Rama 1999 ). We expect a positive association between client size and Big N successor auditors. auditor change auditor resignation audit risk successor auditor TABLE 1 Analysis of Resigned Client...