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Keywords: auditor
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 81–104.
Published: 01 November 2023
... auditor auditor pairing gender diversity audit quality Diversity in gender in all aspects of government and business has been recognized internationally as a policy priority. Aside from equity and fairness, gender diversity has been promoted at all leadership levels to improve professional...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 71–90.
Published: 01 August 2018
...Cory A. Cassell; Michael S. Drake; Travis A. Dyer SUMMARY We investigate whether auditors are sensitive to litigation risk related specifically to having greater numbers of institutional investors that hold the common stock of a given client. Our findings suggest that audit fees are higher when...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 39–56.
Published: 01 November 2016
...Benjamin P. Commerford; Dana R. Hermanson; Richard W. Houston; Michael F. Peters SUMMARY Real earnings management (REM) is an increasingly common method of manipulating financial results, yet little research examines auditors' perceptions of and responses to REM. Using the auditor comfort...