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Keywords: external auditor
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Journal Articles
The Accounting Review (2024) 99 (3): 349–372.
Published: 01 May 2024
...Gilad Livne; Maria Tsipouridou; Anthony Wood ABSTRACT We provide evidence on effort coordination and information sharing between audit committees and external auditors. We use four effort measures: the risk areas reported by both the auditor and committee, auditor-reported materiality...
Journal Articles
The Accounting Review (2019) 94 (5): 189–218.
Published: 01 September 2019
.... DeFond. January 2016 January 2019 © 2019 American Accounting Association. 2019 MD&A critical accounting estimates quantitative sensitivity management incentives external auditor audit committee accounting expertise Most financial statement accounts reflect...
Includes: Supplementary data