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Keywords: audit efficiency
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 73–99.
Published: 01 February 2024
... with higher audit efficiency, we also find a negative association between training and report lags. However, we find no association between training and audit quality. We thank Eddy Cardinaels, Nick Cicone, Hans Degryse, Fynn Gerken, Topcue Lee, Tobias Svanstrøm, Marleen Willekens, Mike Ricci, Ann...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 133–160.
Published: 01 May 2021
...Ting-Chiao Huang; Chen Chen; Steven E. Kaplan; Yi-Hung Lin SUMMARY We examine whether increases in co-working experience between the lead and concurring audit partners affect engagement audit quality and audit efficiency. We define co-working experience as the lead and concurring audit partners...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 57–77.
Published: 01 May 2019
... and processes decision aids critical thinking professional judgment skepticism PCAOB inspections audit fees audit efficiency A former associate chief auditor at the PCAOB noted the amount of administrative forms and checklists on audits has been increasing. “I worry … how much it is really...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (2): 53–72.
Published: 01 May 2016
... by the eventual knowledge dissipation documented in this study. January 2014 August 2015 2016 audit efficiency organizational learning audit production Next, the findings of this paper should be of interest to audit practice. Organizational learning and knowledge depreciation have...