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Keywords: audit quality
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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. We thank the two anonymous reviewers and Udi Hoitash...
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 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...
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...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory 1–30.
Published: 07 September 2023
... 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 AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 30 American Accounting...
Journal Articles
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 (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 (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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 1–31.
Published: 01 November 2022
... oversight activities for a sample of S&P 1500 firms and examine the extent to which these reported activities are associated with audit quality. We find that when firms' audit committees report exerting strong oversight, they have higher audit quality as proxied by audit fees, discretionary accruals...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 135–162.
Published: 01 November 2022
... Classifications: M41; M42. auditor expertise mergers and acquisitions auditor changes audit quality audit fees industry complexity Ronen Gal-Or and Rani Hoitash, Bentley University, McCallum Graduate School of Business, Department of Accountancy, Waltham, MA, USA; Udi Hoitash, Northeastern...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 33–56.
Published: 01 November 2022
... of audit quality, suggesting that the PCAOB releases only the most relevant and material information to the public. Finally, we find that inspections affect the concurrent year's audit team staffing decisions and reduce the proportion of the audit that is completed during the interim period. Overall, our...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 107–133.
Published: 01 November 2022
... take a “what if” exploratory public policy perspective of evaluating the potential effects on investors' audit quality judgments and investment decisions of two evolving PCAOB inspection practices: disclosure of audit strengths and deficiencies, and the use of a random inspection selection method...