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1-3 of 3
Keywords: related party transactions
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–21.
Published: 13 August 2024
...Narendra Nath Kushwaha; Abhinav Anand; M. Jayadev; K. Raghunandan SUMMARY We examine the effect of related party transactions (RPTs) on audit fees in Indian public companies. RPTs can be used to manipulate financial statements or to transfer wealth between firms and their related parties...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 1–25.
Published: 01 February 2024
...Anwer S. Ahmed; Bilal Al-Dah; Moataz El-Helaly; Krzysztof Fleszar SUMMARY We provide evidence on the efficacy of Auditing Standard No. 18 (AS18) for auditing-related party transactions (RPTs). We measure audit quality using general restatements and RPT-related restatements. Using a sample of S...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 73–106.
Published: 01 May 2018
...Junxiong Fang; Gerald J. Lobo; Yinqi Zhang; Yuping Zhao SUMMARY Using data from the Chinese market where related party transactions (RPTs) are particularly prevalent, we examine how the independent auditor responds to the potentially heightened risk of RPTs and the efficacy of the auditor's...
