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Keywords: audit
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AUDITING: A Journal of Practice & Theory (2024) 43 (2): 1–18.
Published: 01 May 2024
... non-Big 4 assurance audit technology comfort evidence The COVID-19 pandemic (hereafter, pandemic) shifted the landscape of professional fields, including the field of assurance ( Amankwah-Amoah, Khan, Wood, and Knight 2021 ; Bauer, Humphreys, and Trotman 2022 ; Luo and Malsch 2023...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory 1–20.
Published: 04 November 2023
... a sample of small, private companies from 21 countries, we examine how the receipt of an audit prior to the pandemic affects the primary type of financing companies obtain during the pandemic. We find that companies with audited financial statements available are more inclined to secure primary funding...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 1–22.
Published: 01 November 2023
... anonymous reviewers, as well as workshop participants at Arizona State University, Texas Tech University, the East Coast Behavioral Accounting Workshop, and participants at the 2019 Accounting, Behavior and Organizations Research Conference and 2020 Auditing Section Midyear Meeting for many helpful comments...
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 179–197.
Published: 01 November 2022
... report more conservative loss reserve estimates during and following a regulatory financial examination. Whereas past studies use audits as external monitoring events around which fluctuations in loss reserves are observed, we focus on regulatory financial examinations as external monitoring events...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 57–91.
Published: 01 May 2022
...Mary Canning; Brendan O'Dwyer; Roel Boomsma SUMMARY The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process...
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AUDITING: A Journal of Practice & Theory (2018) 37 (3): 1–24.
Published: 01 August 2018
...Nasser Alsadoun; Vic Naiker; Farshid Navissi; Divesh S. Sharma SUMMARY Although the Sarbanes-Oxley Act of 2002 (SOX) banned most nonaudit services (NAS), it did not restrict auditors from providing tax NAS to their audit clients. In the post-SOX period, regulators and investors are highly...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (4): 1–32.
Published: 01 October 2015
...Moez Bennouri; Mehdi Nekhili; Philippe Touron SUMMARY We use a unique dataset from a sample of 85 French firms over the period 2002–2008 in order to answer the following questions: Is there any relation between the use of auditors with a brand-name reputation for providing high-quality audit...