...Stefano Azzali; Tatiana Mazza; Kenneth J. Reichelt; Dechun Wang SUMMARY We examine the effect IFRS adoption has had on audit effort and the effectiveness of greater audit effort on constraining earnings management. We find that following Italy's adoption of IFRS, audit hours (but not the hourly...

...Hongtao Shen; Huiying Wu; Xiting Wu; Jiaxing You SUMMARY We investigate whether individual auditors increase their audit efforts for other clients after auditing a client with a major environmental accident, using mixed methods. Results from archival and survey data show that (1) auditors work...

...Amanda M. Winn SUMMARY This study experimentally tests the joint effects of mandatory partner rotation and PCAOB inspections on audit effort. Using a sample comprised primarily of audit partners, I find that experienced auditors plan lower effort prior to mandatory partner rotation and higher...

... inspection years (non-inspection years). We find clients of triennially inspected auditors have significantly lower levels of accruals during inspection years. Further, this change can be attributed to additional audit effort expended during inspection years. Finally, we find some evidence this is a learned...

... market reaction audit effort The disclosure of audit matters in the audit report has been mandatory in France since 2003. The French Financial Security Act, which was adopted in 2003 as a response to SOX, requires auditors to justify their assessments. More specifically, the French Code...

...Limei Che; John Christian Langli; Tobias Svanström SUMMARY This paper examines how audit effort, measured by the estimated number of audit hours used to perform the clients' audits, is associated with engagement partners' formal education, continuing professional education (CPE), and professional...