...Meiting Lu; Roger Simnett; Shan Zhou SUMMARY Independent assurance of extended external reports (EER) is one of the most significant trends in today’s global assurance profession. When companies decide to purchase third-party assurance on EER, they need to decide whether to engage their financial...

... avoidance and “ghost ticking.” Our results suggest that ongoing power disparities between staff auditors and their clients may impair staff auditors’ operational independence. We focus our investigation on staff auditors (commonly called audit associates and audit seniors) who interact with client...

...Nathan R. Berglund; Michelle Draeger; Mikhail Sterin SUMMARY Audit committee members must be independent of management to protect shareholder interests. While current regulations restrict audit committee members from holding management positions (i.e., affiliations), studies find that management's...

... perceptions of auditor competence and increases investors' sensitivity to potential independence impairments when the cybersecurity is jointly provisioned, leading to lower perceptions of audit quality. We also find that investors are less willing to invest when the examination is jointly provisioned compared...

... 2021 audit partner compensation economic incentives independence personality traits punishment sensitivity reward sensitivity The International Auditing and Assurance Standards Board ( IAASB 2014 ) has expressed concerns about the profit-making incentives within audit firms that may...

... auditor independence. We thank all of the practitioners who participated in this study for their time and contribution. We are also grateful to Laura Spira for her help in collecting data in the United Kingdom and for the constructive comments received from Marion Brivot, Henri Guénin, Jeffrey R...

...John L. Campbell; James Hansen; Chad A. Simon; Jason L. Smith SUMMARY The Sarbanes-Oxley Act (SOX) and its associated regulations significantly expanded the oversight role of audit committees and improved independence, but regulators bypassed restrictions on audit committee equity incentives. We...

... in their specific context. Thus, this study makes an original contribution to the development of new knowledge on internal auditing and concludes that internal auditors tend to lack independence and audit committee members often exercise disturbingly weak power (on the internal audit function), as compared...

...Jeffrey R. Cohen; Lisa Milici Gaynor; Ganesh Krishnamoorthy; Arnold M. Wright SUMMARY Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence...