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Keywords: audit offices
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Journal Articles
Audit Office Effectiveness and Efficiency
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (2): 181–209.
Published: 01 May 2025
...Eka Nugraha Tan; Mukesh Garg; Debra Jeter; Dhayani Kirubaharan; Vic Naiker SUMMARY Prior research suggests that audit offices charge fee premiums for delivering highly effective audits. However, effective audit offices may also be efficient, reducing costs incurred and resulting in savings being...
Journal Articles
Client Deadline Concentration in Audit Offices and Audit Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 55–75.
Published: 01 November 2019
...Keith Czerney; Daun Jang; Thomas C. Omer SUMMARY This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet clients' audit service requirements. When...