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Keywords: audit quality
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Journal Articles
Journal of International Accounting Research (2022) 21 (2): 31–56.
Published: 01 June 2022
...Songsheng Chen; Gopal V. Krishnan; Wenying Li; Yinqi Zhang ABSTRACT We contribute to the debate on whether the “Big N effect” on audit quality is due to client self-selection by controlling for pre-audit earnings quality. Using data from the Chinese Institute of Certified Public Accountants, we...
Journal Articles
Journal of International Accounting Research (2021) 20 (1): 49–78.
Published: 01 March 2021
... audit quality are associated with high financial reporting quality and that this is evident in firms with high audit quality showing a weaker negative (positive) relationship between forecast accuracy (dispersion) and political connections and high levels of Bumiputera directors. Overall, the findings...
Journal Articles
Journal of International Accounting Research (2020) 19 (3): 37–60.
Published: 01 December 2020
...Matthew J. Behrend; Sarfraz Khan; Young Woo Ko; Sung-Jin Park ABSTRACT Do abnormally high or low audit fees reflect audit quality? In this paper, we re-examine this issue after controlling for the confounding effect of audit hours by using a sample of public firms in the Korean audit market, which...
Journal Articles
Journal of International Accounting Research (2020) 19 (2): 65–89.
Published: 01 June 2020
... on International Financial Reporting Standards (IFRS). We assess whether audit duality influences audit quality, measured by modifications to the standard audit report. Using a sample of public Russian companies from 2004 to 2016, we find that audit duality significantly reduces auditors' propensity to modify...
Journal Articles
Journal of International Accounting Research (2019) 18 (3): 41–61.
Published: 01 September 2019
...Jengfang Chen; Rong-Ruey Duh; Kuei-Fu Li ABSTRACT While mandatory audit fee disclosure makes fee information transparent, there have been concerns about the impact of price adjustment on audit quality. Taking advantage of a regulatory change in Taiwan that required public companies to disclose...
Journal Articles
Journal of International Accounting Research (2016) 15 (1): 49–66.
Published: 01 May 2016
...Chu Chen; Giorgio Gotti; Don Herrmann; Kathryn Schumann ABSTRACT We test whether geographical location, audit quality, and equity offering play a role in the earnings quality of reverse merger (RM) firms. We provide evidence that, contrary to the popular focus on foreign reverse mergers...
Includes: Supplementary data
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 221–234.
Published: 01 September 2015
...Dan A. Simunic; Minlei Ye; Ping Zhang ABSTRACT We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We...