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Keywords: auditing
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Journal Articles
The Accounting Review 1–33.
Published: 11 June 2024
...Raphael Duguay ABSTRACT I evaluate the effect of financial statement audits on the governance practices of nonprofit organizations. Using a regression discontinuity design that exploits revenue-based exemption thresholds, I find that financial audits cause organizations to implement governance...
Journal Articles
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
Journal Articles
The Accounting Review (2021) 96 (1): 299–324.
Published: 01 January 2021
... suggests that auditing firms located in corrupt areas entails additional risk, which auditors price into fees. JEL Classifications: D73; G31; G34. We thank Venky Nagar (editor), two anonymous referees, Ranjan D'Mello, Sudhir Jaiswall, Min-Jeong Kwon, Cheol Lee, Elliot Smith, Shawn Thomas, Mark...
Journal Articles
The Accounting Review (2020) 95 (5): 399–433.
Published: 01 September 2020
... corporate financing and investment decisions?” All errors are my own. Editor's note: Accepted by W. Robert Knechel, under the Senior Editorship of Mary E. Barth. 9 2017 10 2019 2020 investment real effects financing constraints auditing financial reporting regulation...
Journal Articles
The Accounting Review (2017) 92 (4): 81–114.
Published: 01 July 2017
...Nathan H. Cannon; Jean C. Bedard ABSTRACT Concern about effective auditing of fair value measurements (FVMs) has risen in recent decades. Building on prior interview-based and experimental research, we provide an engagement-level analysis of challenging FVMs, using quantitative and qualitative...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (4): 145–160.
Published: 01 July 2017
...Benjamin P. Commerford; Richard C. Hatfield; Richard W. Houston; Curtis Mullis ABSTRACT In this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful...
Journal Articles
The Accounting Review (2014) 89 (5): 1751–1773.
Published: 01 September 2014
.... In this paper, we demonstrate—using procurement data from a leading global bank—the value added in an audit setting of a new type of analytical procedure: process mining of event logs. In particular, using process mining, we are able to identify numerous transactions that we consider to be audit-relevant...