Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-9 of 9
Keywords: 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?
Sort by
Journal Articles
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 125–154.
Published: 01 February 2023
...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...
Journal Articles
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 27–51.
Published: 01 February 2023
... 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...
Journal Articles
Management's Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping
Available to Purchase
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 49–74.
Published: 01 February 2022
...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...
Journal Articles
The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions
Available to Purchase
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 73–89.
Published: 01 February 2021
... 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...
Journal Articles
The Effects of Profit-Sharing Plans, Client Importance, and Reinforcement Sensitivity on Audit Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 107–131.
Published: 01 February 2021
... 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...
Journal Articles
The Colonization of Public Accounting Firms by Marketing Expertise: Processes and Consequences
Available to Purchase
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 191–213.
Published: 01 February 2018
... 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...
Journal Articles
Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002
Available to Purchase
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 91–120.
Published: 01 May 2015
...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...
Journal Articles
Welcome to the Day-to-Day of Internal Auditors: How Do They Cope with Conflicts?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 237–264.
Published: 01 May 2015
... 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...
Journal Articles
The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence
Available to Purchase
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 129–147.
Published: 01 November 2011
...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...