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1-20 of 53
Keywords: audit quality
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–29.
Published: 25 September 2023
...Daniel Aobdia; Preeti Choudhary; Noah Newberger ABSTRACT As audits of public companies are labor intensive, require a variety of team members, and involve year-round work, practitioners and academics have increasingly focused on identifying audit production factors that drive audit quality. Using...
Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–16.
Published: 05 September 2023
...Christine E. Earley; Stephen G. Kuselias; Nikki L. MacKenzie ABSTRACT Regulators and researchers express concern about auditors who leave their firms for employment at their clients, due to lingering relationships which might represent a threat to audit quality. These relationships could...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (5): 323–351.
Published: 01 September 2023
... audit office improves audit quality and results in an audit fee discount, even after controlling for the product similarity effect, auditors’ overall technological expertise, and industry specialization. Both an increase in audit quality and a decrease in audit fees occur if a client firm exhibits...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (5): 61–97.
Published: 01 September 2023
... 2023 audit quality auditor style financial-statement comparability SEC comment letters The merits of centralized and decentralized decision making have been discussed extensively in economics and management since Hayek (1945) . A noted feature of centralized decision making (CDM...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (3): 335–366.
Published: 01 May 2023
... Accounting Oversight Board (PCAOB) enforcement. We find that large audit firm offices improve audit quality following enforcement naming another office within their firm while small firm offices improve following enforcement of local small firm competitors, with these responses varying...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (2): 59–95.
Published: 01 March 2023
... audit report XBRL footnote disclosure textual analysis market reaction unexpected disclosures audit quality audit fees This study examines the requirement to disclose critical audit matters (CAMs), which became effective in 2019 and is one of the largest expansions of the U.S. audit...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 423–451.
Published: 01 January 2023
...Karen Ton ABSTRACT Auditor knowledge is a key element in explaining the supply of audit quality, yet understanding of the drivers of this knowledge in the archival literature is limited. This study uses an archival approach to examine whether the sharing of auditors among firms in banking...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 251–283.
Published: 01 January 2023
...., nonintegrated auditors), we find evidence that challenges this assumption. Specifically, we find ICFR audit quality is higher for nonintegrated audits compared to integrated audits. Moreover, total audit fees are lower for nonintegrated audits, despite higher ICFR audit fees. We appreciate many helpful...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (7): 401–428.
Published: 01 November 2022
...Evgeny Petrov; Phillip C. Stocken ABSTRACT We study the determinants of auditor industry specialization, the impact of specialization on fees and audit quality, and a regulator's optimal choice of audit standards in the presence of specialization. In industries with correlated firm values...
Includes: Supplementary data
Journal Articles
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks
Journal:
The Accounting Review
The Accounting Review (2022) 97 (3): 107–129.
Published: 01 May 2022
... with whom we conducted extensive interviews for giving their time. This study was supported by a Center for Audit Quality Research Advisory Board grant. We thank Margot Cella and Lauren Tuite of the CAQ for facilitating access to participants, members of the Research Advisory Board, especially John DeMelis...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (3): 249–277.
Published: 01 May 2022
... in an industry audited by both merging audit firms, those audited by the audit firm less specialized in that industry belong to the treatment group, while all other clients belong to the control group. We find an economically significant improvement in audit quality (as reflected in a reduction in financial...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 317–347.
Published: 01 March 2022
...Gladys Lee; Vic Naiker; Christopher R. Stewart ABSTRACT This study examines whether the audit quality of Big 4 audit firms is affected by an audit office's proximity to more target universities for appointing staff auditors. We identify these target universities using a recruitment map of a Big 4...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 161–182.
Published: 01 March 2022
... projects, and that a firm whose projects fail to receive financing must close down. auditor independence auditor rotation audit quality dynamic programming After the collapse of Lehman Brothers Holding Inc., auditors were blamed for contributing to the 2008 global financial crisis...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (1): 261–292.
Published: 01 January 2022
... PCAOB employees hired. However, we find no significant association between the number of former PCAOB employees that a firm hires and improvement in audit quality. These findings suggest that former PCAOB personnel possess valuable knowledge about how to perform and document audit procedures to satisfy...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (1): 75–97.
Published: 01 January 2022
... reputation and auditors' skeptical action. Taken together, our experiments provide evidence that an auditor's perceived reputation influences their choice to engage in audit quality enhancing behaviors. We acknowledge Lori Bhaskar, Heather Carrasco, Ben Commerford, Mary Kate Dodgson, Cassandra Estep...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 103–127.
Published: 01 November 2021
...Ting-Kai Chou; Jeffrey A. Pittman; Zili Zhuang ABSTRACT Relying on the size of partner signatures in audit reports in Taiwan to measure their narcissism, we find that audit quality rises with partner narcissism. Our analysis also implies that changes in audit quality are positively associated...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 129–152.
Published: 01 November 2021
... quality. Using a sample of Belgian Big 4 audit firms and their predominantly private clients, our results suggest a negative association between audit quality and partner fee-based compensation, and a positive association between audit quality and partner observable net wealth. Moreover, our results show...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 329–360.
Published: 01 November 2021
...Henrik Moser ABSTRACT This paper investigates the impact of increased audit market competition on audit quality and auditor choice. I develop a model comprising two auditors who compete for a new client by choosing the audit quality for their respective existing clients and using the audited...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (2): 303–331.
Published: 01 March 2021
...Brandon Gipper; Luzi Hail; Christian Leuz ABSTRACT We analyze the effects of partner tenure and mandatory rotation on audit quality, pricing, and production for a large cross-section of U.S. public firms during 2008–2014. On average, we find no evidence that audit quality declines over the tenure...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (1): 225–249.
Published: 01 January 2021
... information from a supporting document compared to misrepresenting information. Overall, our studies identify a method of fraud—omission—that managers are likely to use, but that auditors are unlikely to judge as being intentional. 2021 audit evidence audit quality fraud detection misstatement...
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