Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Multinational Group Audits: Problems Faced in Practice and Opportunities for Research

AUDITING: A Journal of Practice & Theory (2017) 36 (3): 159–183.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Herbal Pharma Inc.: Conducting an Effective Group Audit*
  • Joanne C. Jones
  • Sandra Iacobelli
  • Sandra Scott
Accounting Perspectives (2023) 22 (2): 179.
International Financial Reporting Standards and Bilateral Accounting Services Exports
  • Melissa Shirah
  • Kristie Briggs
  • Sijing Wei
The International Trade Journal (2023) 37 (4): 367.
The impact of firm affiliation on accountants’ error reporting decisions
  • Stephen Kuselias
  • Christine E. Earley
  • Stephen J. Perreault
Accounting, Organizations and Society (2023) 108: 101452.
International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US
  • Robin L Knowles
  • Angel Arturo Pacheco Paredes
Journal of International Accounting, Auditing and Taxation (2023) 51: 100542.
Audit market concentration, legal regime, and audit fees: An international investigation
  • Eugenia Y. Lee
  • Jong‐Hag Choi
  • Eunhee Kim
  • Hee‐Yeon Sunwoo
International Journal of Auditing (2023)
Who affects whom? Impact of the national culture of international audit firms and their affiliates on the financial reporting quality of audit clients
  • Merve Acar
Borsa Istanbul Review (2023) 23 (1): 113.
The effects of self‐esteem and perspective‐taking on group auditor's review actions
  • Ayla M. Borkus
  • Hielke D. de Boer
  • Herman van Brenk
  • Niels van Nieuw Amerongen
International Journal of Auditing (2022) 26 (2): 61.
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*
  • Kris Hoang
  • Yi Luo
  • Steven E. Salterio
Contemporary Accounting Research (2022) 39 (4): 2243.
Inexperienced Component Auditors and the Internal Information Asymmetry of Multinational Corporations
  • Tom Adams
  • Ying Zhou
Journal of Accounting, Auditing & Finance 0148558X2211165.
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees
  • ELIZABETH CARSON
  • ROGER SIMNETT
  • ULRIKE THÜRHEIMER
  • ANN VANSTRAELEN
Journal of Accounting Research (2022) 60 (4): 1419.
Stepford Partners: Do Innate Gender-Related Differences Survive Isomorphic Processes?
  • Marcus M Doxey
  • Millie Hutton
  • Thomas J. Lopez
SSRN Electronic Journal (2022)
The Role of International Experience in Audit Partners’ Careers
  • Lauren Matkaluk
  • Nathan J. Newton
  • Mikhail Pevzner
  • Aleksandra Zimmerman
SSRN Electronic Journal (2022)
Do U.S. Investors Value Foreign Component Auditors?
  • BINGYI CHEN
  • JENELLE K. CONAWAY
Journal of Accounting Research (2022) 60 (3): 805.
Do Investors Care Who Did the Audit? Evidence from Form AP
  • MARCUS M. DOXEY
  • JAMES G. LAWSON
  • THOMAS J. LOPEZ
  • QUINN T. SWANQUIST
Journal of Accounting Research (2021) 59 (5): 1741.
Challenging Global Group Audits: The Perspective of US Group Audit Leads*
  • Denise Hanes Downey
  • Kimberly D. Westermann
Contemporary Accounting Research (2021) 38 (2): 1395.
Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements
  • Batul Towfique Hasan
  • Parmod Chand
  • Meiting Lu
International Journal of Auditing (2021) 25 (1): 188.
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)
  • Paul J. Coram
  • Noel Harding
  • David C. Hay
  • Jahanzeb Khan
  • Ashna Prasad
Accounting & Finance (2021) 61 (4): 5879.
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm
  • Hervé Kohler
  • Christine Pochet
  • Yves Gendron
Accounting, Organizations and Society (2021) 95: 101277.
Tax-motivated profit shifting in big 4 networks: Evidence from Europe
  • Anastasios Elemes
  • Bradley Blaylock
  • Crawford Spence
Accounting, Organizations and Society (2021) 95: 101267.
Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market
  • Murat Ocak
  • Ali Kablan
  • Günay Deniz Dursun
Borsa Istanbul Review (2021) 21 (1): 1.
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*
  • Jenna J. Burke
  • Rani Hoitash
  • Udi Hoitash
Contemporary Accounting Research (2020) 37 (4): 2398.
Does sharing the same network auditor in group affiliated firms affect audit quality?
  • Jinghui Sun
  • Jianling Wang
  • Pamela Kent
  • Baolei Qi
Journal of Accounting and Public Policy (2020) 39 (1): 106711.
Sampling and the Assurance Gathering Process Post SOX: A Field Investigation
  • Patricia Wellmeyer
SSRN Electronic Journal (2020)
Audit Firm Culture: Recent Developments and Trends in the Literature
  • Cristina Alberti
  • Jean C. Bedard
  • Olof Bik
  • Ann Vanstraelen
SSRN Electronic Journal (2020)
Group audits: Are audit quality and price associated with the Lead auditor’s decision to accept responsibility?
  • Juan Mao
  • Michael Ettredge
  • Mary Stone
Journal of Accounting and Public Policy (2020) 39 (2): 106718.
Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences
  • Aaron Saiewitz
  • Elaine (Ying) Wang
Contemporary Accounting Research (2020) 37 (3): 1854.
Group audits and earnings informativeness
  • Johannes Impink
  • Alexey Lyubimov
  • Ashna Prasad
International Journal of Auditing (2020) 24 (2): 245.
Challenging Global Group Audits: The Perspective of U.S. Group Audit Leads
  • Denise Downey
  • Kimberly Westermann
SSRN Electronic Journal (2019)
Increasing Risk Sensitivity in Group Audits: the Role of Decomposed Processing
  • Ann G. Backof
  • Brant E. Christensen
  • Steven M. Glover
  • Jaime J. Schmidt
SSRN Electronic Journal (2019)
Exploring PCAOB inspection results for audit firms headquartered outside of the US
  • Renee Flasher
  • Kristy Schenck
Journal of International Accounting, Auditing and Taxation (2019) 37: 100287.
Auditor Alignment and the Internal Information Environment
  • Eva Labro
  • Caspar David Peter
  • Jochen Pierk
  • Christophe Van Linden
SSRN Electronic Journal (2019)
Research on International Standards on Auditing: Literature synthesis and opportunities for future research
  • Elina Haapamäki
  • Jukka Sihvonen
Journal of International Accounting, Auditing and Taxation (2019) 35: 37.
The Impact of Firm Identity on Accountantss Error Reporting Decisions: An Experimental Investigation
  • Stephen Kuselias
  • Christine E. Earley
  • Stephen Perreault
SSRN Electronic Journal (2018)
Are Audit Fees and Audit Quality Affected When Lead Auditors Accept Responsibility for Work Performed by Other Auditors?
  • Juan Mao
  • Michael Ettredge
  • Mary S. Stone
SSRN Electronic Journal (2018)
Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research
  • Elina Haapamäki
  • Jukka Sihvonen
SSRN Electronic Journal (2018)
Coaching Today's Auditors: When Do Workpaper Reviewers Professionally Develop Their Preparers?
  • Lindsay Andiola
  • Joseph F. Brazel
  • Denise Downey
  • Tammie Rech Schaefer
SSRN Electronic Journal (2018)
Do Investors Care Who Did the Audit? Early Evidence of the Informativeness of Form AP
  • Marcus M Doxey
  • James Lawson
  • Thomas J. Lopez
  • Quinn Thomas Swanquist
SSRN Electronic Journal (2018)
The Use and Characteristics of Component Auditors: Implications for U.S. Audits
  • Jenna Burke
  • Rani Hoitash
  • Udi Hoitash
SSRN Electronic Journal (2018)
Using Cultural Mindsets to Reduce Cross-National Auditor Judgment Differences
  • Aaron Saiewitz
  • Elaine Wang
SSRN Electronic Journal (2018)
Managing group audit risk in a multicomponent audit setting
  • Lynford Graham
  • Jean C. Bedard
  • Saurav Dutta
International Journal of Auditing (2018) 22 (1): 40.
The Effect of Audit Quality on a Firm’s Internal Information Environment: Evidence From Group Audits
  • Thomas Adams
  • Ying Zhou
SSRN Electronic Journal (2018)
Overcoming Communication Challenges: Can Taking the Specialist's Perspective Improve Auditors' Critical Evaluation and Integration of the Specialist's Work?
  • Jennifer R. Joe
  • Yi-Jing Wu
SSRN Electronic Journal (2017)
The Impact of Group Audit Arrangements on Audit Quality and Pricing
  • Elizabeth Carson
  • Roger Simnett
  • Greg Trompeter
  • Ann Vanstraelen
SSRN Electronic Journal (2014)
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept