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Keywords: audit risk
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 131–158.
Published: 01 May 2024
...Feiqi Huang; Tawei Wang; Ju-Chun Yen SUMMARY This study investigates whether audit clients’ blockchain activities (including crypto-related activities) affect audit risk by examining the association between blockchain disclosures in 10-K filings and audit fees. Focusing on U.S. firms between 2013...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 125–149.
Published: 01 February 2024
...’ assessment of audit risk by examining audit outcomes. It shows that auditors charge higher fees and are more likely to make audit adjustments for companies whose accounting personnel have a lower level of education. The relationship between the education level of accounting personnel and audit fees (audit...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 53–74.
Published: 01 May 2023
.... However, the literature has yet to examine whether the effects of liquidity on financial reporting quality are severe enough to impact audit risk. We address this gap and offer three main findings. First, we find a positive association between stock liquidity and the probability of restatements...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 115–141.
Published: 01 February 2022
... note: Accepted by Christopher P. Agoglia. 2022 tone at the top audit pricing audit risk employee perceptions The internal control literature emphasizes the importance of tone at the top (e.g., see COSO 2013 ). We investigate the association between tone at the top and audit...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 123–147.
Published: 01 November 2021
... and misreporting risk contribute to the fee difference. Finally, we find that auditors are more likely to issue going-concern opinions to clients with generalist CEOs. Our study should be of interest to auditing standard setters who link management operating styles to audit risk. We shed light on how management...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 117–144.
Published: 01 August 2018
... audit fees auditing pricing of audit services client business risk audit risk bankruptcy risk In addition, we advance a nascent stream of accounting studies. CDS spreads are negatively correlated with accounting earnings ( Callen, Livnat, and Segal 2009 ) and react more to management...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 73–106.
Published: 01 May 2018
... support from two grants from the NSFC (71072003 and 71372119). Editor's note: Accepted by Susan Scholz, under the Senior Editorship of Jeffrey R. Cohen. September 2016 April 2017 2018 related party transactions audit risk audit opinion restatements A related party...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 137–157.
Published: 01 August 2017
...Louise Yi Lu; Hai Wu; Yangxin Yu SUMMARY This study examines whether auditors regard market pressure on client management as contributing to audit risk. The literature suggests that when management jobs are threatened by negative market reaction to poor mergers and acquisitions investment...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 85–107.
Published: 01 February 2017
... sources indicated in the paper. audit fees business risk audit risk aggressive real earnings management We appreciate helpful comments and suggestions on earlier versions from Karla M. Johnstone (editor), two anonymous reviewers, Jian Cao, Ryan Casey, Michael Ettredge, Katherine Gunny...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (4): 139–156.
Published: 01 October 2015
... of financial reporting, thus decreasing auditors' assessments of audit risk. Hence, auditors tend to charge lower fees to firms in a more competitive industry. On the other hand, product market competition can increase auditors' assessments of business risk. Therefore, audit fees are expected to increase...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 95–127.
Published: 01 November 2013
... to regulators, indicate that Big 4 firms continued to balance their portfolio with risk in mind. Data Availability: Data are publicly available from sources identified in the paper. PCAOB Auditing Standard No. 5 (AS5) economic recession Sarbanes-Oxley Act auditor portfolio audit risk...