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Keywords: audit quality
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–32.
Published: 08 July 2024
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–28.
Published: 11 June 2024
... note: Accepted by Linda A. Myers, under the Senior Editorship of Jayanthi Krishnan. 2024 06 08 2021 23 03 2024 29 04 2024 air pollution audit quality financial reporting quality misstatements restatements AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–26.
Published: 22 May 2024
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–31.
Published: 17 May 2024
... 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. 2024 04 11 2021 07 03 2024 27 03 2024 attitudes audit quality personality professional...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 73–102.
Published: 01 May 2024
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–35.
Published: 22 March 2024
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–24.
Published: 15 February 2024
... 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. AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 73–99.
Published: 01 February 2024
... 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...
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–26.
Published: 20 December 2023
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 45–80.
Published: 01 November 2023
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 81–104.
Published: 01 November 2023
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 223–245.
Published: 01 November 2023
... 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...
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AUDITING: A Journal of Practice & Theory (2023) 42 (2): 75–99.
Published: 01 May 2023
...Brant Christensen; Kecia Williams Smith; Dechun Wang; Devin Williams SUMMARY Increased audit regulation, coupled with reports of frequent mergers among smaller audit firms, creates a dynamic environment in which to assess changes in the U.S. audit market. We examine the audit quality consequences...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 23–51.
Published: 01 May 2023
... with PCAOB inspections providing meaningful information about audit quality to market participants, particularly for clients of smaller, triennially inspected auditors. Data Availability: All data are from publicly available sources. JEL Classifications: M42. We thank Keval Amin (discussant), Rob...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 125–154.
Published: 01 February 2023
... statement auditor or a different assurance provider. We examine factors that impact this decision, and the consequences of this decision on financial statement audit quality and cost. We find that independence concerns are associated with companies choosing different EER assurance providers from...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 183–210.
Published: 01 February 2023
...Yitang (Jenny) Yang; Roger Simnett SUMMARY Using unique Australian data, we first identify the determinants of the provision of pro bono audits to charities and examine their consequential audit quality. This advances our knowledge about how often and why auditors volunteer their services...