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Keywords: audit qualityClose
Journal of International Accounting Research (2023) 22 (3): 63–84.
Published: 01 October 2023
...Zilong Song; Yumiao Yu; Jun Zhan ABSTRACT This study examines whether and how individual-level auditor industry expertise affects audit pricing and audit quality. Using 11,650 firm-year observations from China, where an audit report must be signed by two auditors, we examine the industry expertise...
Journal of International Accounting Research (2023) 22 (2): 83–102.
Published: 01 July 2023
... is evident for both non-SOE and SOE companies and is only evident for companies with low financial reporting quality. Several prior studies examine the impact of reporting KAMs on audit fees and audit quality, which is a component of financial reporting quality, in the United Kingdom, but the evidence...
Journal of International Accounting Research (2023) 22 (1): 59–81.
Published: 01 March 2023
...Christian Friedrich; Nicolas Pappert; Reiner Quick ABSTRACT Researchers and regulators regularly debate whether mandatory audit firm rotation affects audit quality. Theoretically, rotation might improve auditor independence but impair competence. In 2014, the European Commission mandated audit...
Includes: Supplementary data
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 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 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 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 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 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 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...