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Keywords: audit production
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–27.
Published: 19 October 2023
... compensated for these costs, our results indicate that both audit price and audit production timing are affected by a client’s uncertainty in demand for audit services. We also find that these compensation mechanisms act as substitutes used by auditors to alleviate the costs imposed by demand uncertainty. Our...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (2): 53–72.
Published: 01 May 2016
...Monika Causholli SUMMARY This paper examines the association between audit firm tenure and audit production efficiency. The analyses are based on proprietary audit production data provided by a large international accounting firm. The results document evidence of learning over time. Specifically...