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Keywords: audit adjustment
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Journal Articles
The Accounting Review (2022) 97 (7): 223–241.
Published: 01 November 2022
...Richard C. Hatfield; Curtis E. Mullis; Ken T. Trotman ABSTRACT In this study, we consider how the accumulating nature and income direction of audit differences influence negotiated audit adjustments. We test our expectations by constructing dyads consisting of experienced auditors and financial...
Journal Articles
The Accounting Review (2018) 93 (6): 203–229.
Published: 01 November 2018
... adjustments more frequently. For the subsample of company-years with no audit adjustments, downturn auditors are more likely to issue a modified audit opinion. In addition, companies audited by downturn auditors are less likely to violate financial reporting and disclosure regulations. Together, our findings...
Journal Articles
The Accounting Review (2017) 92 (1): 165–181.
Published: 01 January 2017
... mediation by examining a different setting and a different proxy for audit quality: the size of audit adjustment that the auditor required. Results again indicate competitive mediation in which higher audit quality decreases negligence judgments directly, but increases negligence judgments indirectly...
Journal Articles
The Accounting Review (2014) 89 (5): 1775–1803.
Published: 01 September 2014
... review effect and a fresh perspective on the audit. We test the impact of mandatory partner rotation on audit quality using a unique dataset of audit adjustments in China. Our results suggest that mandatory rotation of engagement partners results in higher quality audits in the years immediately...