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Keywords: audit quality
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 97–118.
Published: 01 May 2013
... and lowest risk, while work that is outsourced offshore is expected to be lowest quality and highest risk—consistent with proximity theory. 2013 outsourcing offshoring audit quality litigation risk juror decision-making auditor liability counterfactual reasoning The purpose...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 33–60.
Published: 01 February 2013
... about Andersen led to an abnormal increase in uncertainty about other Andersen-audited financial statements, which affected analysts' forecast activity and properties. More generally, our results suggest that analyst behavior is tempered by the analyst's perception of audit quality. Analysts...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (4): 167–192.
Published: 01 November 2012
... as indicating lower perceived audit quality. Data Availability: Data are available from the sources indicated in the text. materiality decisions Staff Accounting Bulletin No. 108 client importance audit quality misstatements This study examines investors' response to the disclosure...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (4): 85–114.
Published: 01 November 2012
... Conference on Assurance and Governance, and ISAR 2008. The research assistance of Jeremy Low, Rachel Tse, and Lew Zi Ning is much appreciated. Editor's note: Accepted by Jean Bedard (associate editor) under Ken Trotman's editorship. April 2011 May 2012 2012 audit quality fee...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (4): 139–165.
Published: 01 November 2012
... client portfolio), affect audit quality. Using a sample of 8,384 firm-year observations during the period 2006–2009, we find that busy season companies exhibit greater magnitudes of abnormal accruals and are more likely to meet or beat certain earnings benchmarks. Additional tests show...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 43–72.
Published: 01 May 2012
...Jong-Hag Choi; Jeong-Bon Kim; Annie A. Qiu; Yoonseok Zang SUMMARY Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local...