1-10 of 10
Keywords: auditor independence
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 43–70.
Published: 01 February 2020
... when auditors do eventually issue a GCO. going concern opinions insider trading auditor independence The issue of auditor independence has attracted considerable regulatory and academic attention ( Ashbaugh, LaFond, and Mayhew 2003 ; DeFond and Zhang 2014 ). This attention is justified...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (3): 51–73.
Published: 01 August 2016
... duck auditors perform more stringent quarterly reviews. We attribute these results to improvements in auditor independence and/or heightened reputation concerns. We perform a number of tests to alleviate concerns that our results are attributable to fundamental differences between clients with lame...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 89–99.
Published: 01 February 2016
...Karim Jamal; Erin Marshall; Hun-Tong Tan SUMMARY Corporate governance reforms and the threat-safeguard approach to auditor independence regulations are motivated by the assumption that disclosure by an agent (e.g., auditor) of a potential conflict of interest reduces bias in professional judgment...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 59–78.
Published: 01 May 2014
...Rosemond Desir; Jeffrey R. Casterella; Julia Kokina SUMMARY: On August 16, 2011, the Public Company Accounting Oversight Board (PCAOB) issued a concept release seeking comments on ways to enhance auditor independence. The Board notes that higher failure rates in new audit engagements might...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 165–185.
Published: 01 May 2014
... that auditors will likely try to avoid, with or without SOX regulations. Second, several key auditor independence provisions did not come into effect until partway through 2003. We thank participants at the 2011 CAAA Conference and in a research seminar at the National University of Singapore...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 139–159.
Published: 01 February 2014
.... 2014 auditor independence non-audit services actuaries insurance industry reserve management knowledge spillover A perennial challenge facing the accounting profession is the creation and maintenance of auditor independence from clients, both in fact and in appearance. In recent years...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 97–114.
Published: 01 February 2012
...” efficacy concerns. In contrast, while partners participating in our research perceive rotation generally improves auditor independence, they do not perceive accelerated rotation (and an extended cooling-off period) further enhances independence. The remainder of the paper is organized as follows...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 125–156.
Published: 01 August 2011
... is stronger for income-increasing earnings management. However, the association between client importance and earnings management is more pronounced when the audit committee does not meet best practices. We infer that the economic importance of a client appears to threaten auditor independence and thus...