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Keywords: audit quality
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–27.
Published: 24 May 2025
... on auditors’ response to the pandemic based on interviews with auditors who conducted audits during the lockdowns. We then use a difference-in-differences (DiD) design and find that auditors who were subject to lockdowns were able to adapt their audit procedures, resulting in audit quality improvements...
Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (2): 181–209.
Published: 01 May 2025
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (2): 51–78.
Published: 01 May 2025
... note: Accepted by Linda A. Myers, under the Senior Editorship of Jayanthi Krishnan. 06 08 2021 23 03 2024 29 04 2024 2025 air pollution audit quality financial reporting quality misstatements restatements In this study we investigate whether air pollution...
Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (2): 149–180.
Published: 01 May 2025
...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 1–22.
Published: 26 February 2025
.... Editor’s note: Accepted by Udi Hoitash, under the Senior Editorship of Jayanthi Krishnan. 12 04 2022 16 12 2024 20 01 2025 2025 audit partner dismissal audit fees audit quality auditor independence AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp...
Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 1–26.
Published: 01 February 2025
... to auditing clients with higher engagement risk. Last, prior studies generally find that auditors charge higher fees to financially distressed clients, and lower audit fees could lead to lower audit quality ( Johnstone and Bedard 2003 ; Blankley, Hurtt, and MacGregor 2012 ). However, we find that when...
Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 105–135.
Published: 01 February 2025
.... Auditing standards setters and regulators worldwide emphasize skepticism and articulate its role in effectively collecting and evaluating evidence while simultaneously illustrating deficiencies in skepticism, leading to audit quality detriments (e.g., International Forum of Independent Audit Regulators...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–28.
Published: 19 November 2024
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 1–24.
Published: 01 November 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
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 51–85.
Published: 01 November 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 (2024) 43 (4): 25–50.
Published: 01 November 2024
...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...
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AUDITING: A Journal of Practice & Theory (2024) 43 (2): 73–102.
Published: 01 May 2024
...’ accounting misstatements, which have been used in prior literature as a measure of audit quality and financial reporting quality. The literature on volunteering establishes that volunteers often demonstrate specific personality traits, such as a prosocial personality and helpfulness ( Rodell, Breitsohl...
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. 2024 We thank Eddy Cardinaels, Nick Cicone, Hans Degryse, Fynn Gerken, Topcue Lee, Tobias Svanstrøm, Marleen Willekens, Mike Ricci...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 1–25.
Published: 01 February 2024
...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...
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AUDITING: A Journal of Practice & Theory (2023) 42 (4): 45–80.
Published: 01 November 2023
... component auditor Form AP cost of debt audit quality We thank Jaime J. Schmidt (editor) and two anonymous reviewers for helpful comments and suggestions on our paper. Gopal V. Krishnan, Bentley University, Department of Accountancy, Waltham, MA, USA; Juan Mao, The University of Texas...