...Eddy Cardinaels; Eunice S. Khoo; Yu Flora Kuang; Gladys Lee; Bo Qin SUMMARY This study investigates the impact of social capital within and outside Big 4 audit offices on audit quality. We find that higher levels of internal and external social capital correlate with improved audit quality...

... partners. We also find evidence that internal competition is negatively associated with audit quality for non-Big 4 clients. Overall, this study provides initial evidence of the effect of internal competition among audit partners on audit outcomes. We thank the two anonymous reviewers and Udi Hoitash...

...Huan Dou; Eunice S. Khoo; Weiqiang Tan; Janus Jian Zhang SUMMARY We examine whether signing auditors’ perceptions of bad luck related to the Chinese zodiac-year superstition affect audit quality. We argue that these perceptions of bad luck heighten signing auditors’ sense of risk and lead them...

...Stuart M. Dearden; Jimmy F. Downes; Tony Kang SUMMARY We study the effect of borrower-lender cross-ownership on the demand for a borrower’s external audit quality in syndicated loan settings. Cross-owners, which are institutional investors who hold the equities of both the borrower and the lead...

...Johnathon Cziffra; Zvi Singer; Jing Zhang SUMMARY Audit quality is influenced by both the demand for and the supply of audits. A major challenge in audit quality research involves isolating supply effects. The audits of Canadian provincial governmental entities present an appealing setting, where...

... clients, concerns regulators because of its potential consequences for audit quality. We examine the relation between audit partner industry experience and lowballing, and its implications for subsequent audit fees and audit quality. Our results indicate that higher audit partner industry experience...

... Agoglia. 01 11 2021 22 08 2023 08 09 2023 2024 voluntary disclosure risk management system and organization controls cybersecurity risk management program assurance services nonaudit services audit quality process mediation model information security data breach...

... paribus. This finding, which is robust to tests of alternative explanations and a variety of measures and specifications, differs from conclusions in most prior studies that investigate the association between audit fees and perceived audit quality captured by metrics such as auditor industry...

... in an accounting association or network (AAN) allows small international accounting firms to provide higher audit quality. Using data from 24 countries, we find that audit quality improves after small international accounting firms join an AAN. Moreover, the improvement is more pronounced in countries with greater...

...Like Jiang; Vic Naiker; Yu Wang; Shafu Zhang SUMMARY We employ a novel framework to evaluate the audit quality implications of cumulative industry expertise that audit partners acquire from auditing public clients across their careers. Leveraging the historical data of audit partner engagements...

... note: Accepted by Linda A. Myers, under the Senior Editorship of Jayanthi Krishnan. 06 08 2021 23 03 2024 29 04 2024 2024 air pollution audit quality financial reporting quality misstatements restatements AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX...

... of Jayanthi Krishnan. 05 12 2022 01 04 2024 10 04 2024 2024 going concern opinions going concern opinion accuracy auditor experience audit quality auditor litigation audit fees AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 26 American...

... of Business, Department of Accounting and Information Systems, Madison, WI, USA. Editor’s note: Accepted by Jacqueline S. Hammersley under the Senior Editorship of Jayanthi Krishnan. 04 11 2021 07 03 2024 27 03 2024 2024 attitudes audit quality personality professional...

... the Senior Editorship of Jayanthi Krishnan. 07 02 2022 19 07 2023 08 08 2023 2024 audit partner volunteer charity audit quality financial reporting quality restatements Public accounting firms have a long history of encouraging their employees to do charity work...

... 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...

...Anwer S. Ahmed; Bilal Al-Dah; Moataz El-Helaly; Krzysztof Fleszar SUMMARY We provide evidence on the efficacy of Auditing Standard No. 18 (AS18) for auditing-related party transactions (RPTs). We measure audit quality using general restatements and RPT-related restatements. Using a sample of S...

...Dahlia Robinson; Thomas Smith; Stephanie Walton SUMMARY We examine whether audit engagements where the client has never switched auditors (original auditors) are associated with different audit fee and audit quality outcomes, relative to engagements that have experienced an auditor change. We...

... audit quality U.S. global network audit firms often rely on the work of other auditors (hereafter, component auditors) to complete audit engagements ( Public Company Accounting Oversight Board (PCAOB) 2016a ). ¹ Motivated by concerns about the quality of audits that involve component...

...Yumin Zhang Perry; Bin Srinidhi; Zhifeng Yang SUMMARY Using the Chinese setting where two partners are assigned to lead each engagement, we find that gender-diverse partner pairs improve audit quality compared to same-gender partner pairs. We show that the positive effect of partner gender...

... to examine the effects of the pandemic on audit outcomes. Despite audit firm efforts, we find evidence of a decline in audit quality in the initial months of the COVID-19 pandemic. Further, in the early days of the pandemic, the SEC made available a unique one-time, 45-day extension to file the audited...