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1-4 of 4
Keywords: audit hours
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 1–25.
Published: 01 November 2021
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 51–75.
Published: 01 February 2019
... are in general more efficient in audit production. However, we find weak evidence that audit hours for expert auditors are lower in industries and companies with homogenous operations and comparable accounting than in other industries and companies. This finding suggests that knowledge transfers more likely take...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 139–161.
Published: 01 May 2018
... and subject to confidentiality agreements. Other data are publicly available from sources identified in the text. 2018 social ties CEOs engagement audit partners audit fees audit hours audit quality abnormal accruals We thank Jong-Hag Choi, Yangyang Fan, Erin Hamilton, Jeong-Bon Kim...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 167–196.
Published: 01 November 2014
...Soo Young Kwon; Youngdeok Lim; Roger Simnett SUMMARY: Using a unique setting in which mandatory audit firm rotation was required from 2006–2010, and in which both audit fees and audit hours were disclosed (South Korea), this study provides empirical evidence of the economic impact of this policy...