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Keywords: audit quality
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Journal Articles
The Accounting Review 1–31.
Published: 10 April 2024
... are only present when employees have lower mobility across professions and geographies, consistent with audit offices’ power in the local labor market explaining the results. Collectively, our findings highlight the importance of labor market power in understanding audit quality. Data Availability: Data...
Journal Articles
Journal Articles
The Accounting Review (2024) 99 (1): 191–206.
Published: 01 January 2024
...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
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
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
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
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
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 Articles
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
The Accounting Review (2022) 97 (3): 107–129.
Published: 01 May 2022
... that habit strength underlies our results and explore how the audit setting influences the development and enactment of habitual behaviors. JEL Classifications: G10; M40; M41; M42; D80; D91. habits cognitive processing accounting estimates audit quality financial reporting quality goodwill...
Journal Articles
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
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
The Accounting Review (2022) 97 (2): 161–182.
Published: 01 March 2022
... too aligned with their client and, thus, lose their objectivity ( Conference Board 2003 ; International Ethics Standards Board for Accountants [IESBA] 2013 ; Ryan et al. 2001 ). Mandatory audit firm rotation is intended to improve audit quality by both bringing a fresh look to the auditing task...
Journal Articles
Journal Articles
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
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 Articles
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
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