Search Results

EXPERTISE AND AUDITORS JUDGMENTS OF CONJUNCTIVE EVENTS,
Dm Frederick and R Libby, in Journal of Accounting Research (1986)
Keywords: Auditing, Auditor judgement, Auditor expertise

Auditor expertise: Evidence from the public sector,
Mark Schelker, in Economics Letters (2012)
Keywords: Public auditor; Auditor expertise; Auditor competence;

Auditor Expertise: Evidence from the Public Sector,
Mark Schelker, from Center for Research in Economics, Management and the Arts (CREMA) (2009)
Keywords: public auditor, auditor expertise, auditor competence

INTERNAL AUDITORS - A NEW PROFESSION,
Marcel Ghita, in Annales Universitatis Apulensis Series Oeconomica (2006)
Keywords: internal auditors, certifications system, certifying internal auditors.

DETERMINANTS OF AUDITOR EXPERTISE - DISCUSSION,
G Marchant, in Journal of Accounting Research (1990)
Keywords: Auditing, Auditor expertise, Auditor experience, Information processing

AN ANALYSIS OF AUDITOR LIABILITY RULES,
Vg Narayanan, in Journal of Accounting Research (1994)
Keywords: Auditing, Auditor litigation, Rule 10b-5, Auditor liability

A theory of auditor resignation,
K Bockus and F Gigler, in Journal of Accounting Research (1998)
Keywords: Auditing, Auditor resignation, Audit risk, Auditor liability

DETERMINANTS OF AUDITOR EXPERTISE,
Se Bonner and Bl Lewis, in Journal of Accounting Research (1990)
Keywords: Auditing, Auditor expertise, Auditor experience, Information processing

Shared auditors in mergers and acquisitions,
Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov and Jordan B. Neyland, in Journal of Accounting and Economics (2016)
Keywords: Auditors; Shared auditors; Mergers and acquisitions; Information asymmetry;

Firm Corruption in the Presence of an Auditor,
Michael Dietrich, Jolian McHardy and Abhijit Sharma, in Review of Economic Analysis (2016)
Keywords: Firm Corruption; Auditor Corruption

Auditor Lobbying on Accounting Standards,
Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury, from Harvard Business School (2014)
Keywords: Auditors, FASB, GAAP, lobbying

AUDITOR INDEPENDENCE,
R Antle, in Journal of Accounting Research (1984)
Keywords: Auditing, Auditor independence, Agency model, Moral hazard

Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives,
Peter J Baldacchino, Rosalene Caruana, Simon Grima and Frank H. Bezzina, in European Research Studies Journal (2017)
Keywords: Client Auditor, Auditor-client Relationship, Accessibility, Communication

AUDITOR INDEPENDENCE, DISMISSAL THREATS, AND THE MARKET REACTION TO AUDITOR SWITCHES,
Siew Hong Teoh, in Journal of Accounting Research (1992)
Keywords: Auditing, Auditor independence, Auditor switch, Dismissal threats

Non-Audit Service Fees, Auditor Characteristics and Earnings Restatements,
Sorin-Sandu Vînătoru and George Calotă, in Annals of the University of Petrosani, Economics (2009)
Keywords: auditor’s fee, auditors, earnings, financial reporting

Is audit quality impacted by auditor relationships?,
Fiona Ball, Jonathan Tyler and Peter Wells, in Journal of Contemporary Accounting and Economics (2015)
Keywords: Audit quality; Auditor independence; Auditor rotation; IFRS;

AUDITOR CONCENTRATION AND THE IMPACT OF INTERLOCKING DIRECTORATES,
Ag Davison, Bw Stening and Wt Wai, in Journal of Accounting Research (1984)
Keywords: Auditing, Auditor concentration, Interlocking directorates, Auditor choice

DISCUSSION OF AN ANALYSIS OF AUDITOR LIABILITY RULES,
F Gigler, in Journal of Accounting Research (1994)
Keywords: Auditing, Auditor litigation, Rule 10b-5, Auditor liability

The role of auditors in the context of Nigerian environment,
Nobert Osemeke and Louis Osemeke, in International Journal of Disclosure and Governance (2017)
Keywords: Nigeria, Auditors independence, Auditors threat, Culture, Regulation

Legal regime of auditors and financial auditors in the matter of companies,
Ioniţă George-Bogdan, in Proceedings of the International Conference on Business Excellence (2021)
Keywords: management control, auditors, financial auditors, companies, mandate, audit contract, companies

FURTHER EVIDENCE ON EXTERNAL AUDITORS RELIANCE ON INTERNAL AUDITORS,
Ll Margheim, in Journal of Accounting Research (1986)
Keywords: Auditing, Internal auditing, Internal auditor competence, Internal auditor work performance

Bankruptcy prediction using auditor size and auditor opinion,
Chrysovalantis Gaganis, Pavlos Sochos and Constantin Zopounidis, in International Journal of Financial Services Management (2010)
Keywords: bankruptcy prediction; Greece; auditors; artificial neural networks; ANNs; discriminant analysis; auditor size; auditor opinion.

An empirical investigation of the impact of audit and auditor characteristics on auditor performance,
Walid Alissa, Vedran Capkun, Thomas Jeanjean and Nadja Suca, from HAL (2014)
Keywords: audit,performance,experience,auditor

Expert auditors’ services classification,
Jolanta Wisniewska, in Copernican Journal of Finance & Accounting (2013)
Keywords: expert auditor; financial auditing services; other expert auditor services

SYSTEM ATTESTING INTERNAL AUDITORS IN ROMANIA,
Marcel Ghita and Razvan Ghita, in Annales Universitatis Apulensis Series Oeconomica (2006)
Keywords: certification system, internal auditors.

Gift-giving, Auditors, and the Independence Spiral,
Suleyman Yukcu and Sevda Anli, in Muhasebe Enstitusu Dergisi - Journal of Accounting Institute (2021)
Keywords: Gift, Auditor, Spiral of Independence

LEGAL ISSUES ON THE SCANDALS INVOLVING AUDITORS,
Loganathan Krishnan Author_Email: Loganathan@utar.edu.my, from Conference Master Resources (2011)
Keywords: Auditors, Scandals, Legislations

External Auditors, AuditCommittees and EarningsManagement in France,
Rémi Janin and Charles Piot, from HAL (2007)
Keywords: AuditCommittees,EarningsManagement,Auditors

Common auditors in M&A transactions,
Ye Cai, Yongtae Kim, Jong Chool Park and Hal D. White, in Journal of Accounting and Economics (2016)
Keywords: Common auditor; Mergers and acquisitions; Uncertainty;

AUDITORS SENSITIVITY TO SOURCE RELIABILITY,
de Hirst, in Journal of Accounting Research (1994)
Keywords: Auditing, Source reliability, Auditor judgment

Auditor-auditee negotiation: effects of auditor independence and expertise in Tunisian context,
Manel Hadriche Sahnoun and Mohamed Ali Zarai, in International Journal of Critical Accounting (2011)
Keywords: auditor-auditee negotiation; auditor independence; auditor tenure; auditor expertise; industry specialists; auditor experience; audit firm size; Tunisia; auditee importance.

Auditor litigation: Evidence that revenue restatements are determinative,
Sebahattin Demirkan and Ross D. Fuerman, in Research in Accounting Regulation (2014)
Keywords: Restatement; Revenue restatement; Auditor litigation; Auditor defendants; Auditor outcomes;

Auditors and Corporate Governance: Evidence from the Public Sector,
Mark Schelker, from Center for Research in Economics, Management and the Arts (CREMA) (2008)
Keywords: corporate governance; auditor; mandatory auditor rotation; public auditor

An Agency Perspective of Auditor Change in Small Firms,
Kevin Keasey and Robert Watson, in Journal of Entrepreneurial Finance (1991)
Keywords: Auditor, Small Firm, Auditor Change, Agency

THEORETICAL APPROACH TO THE ETHICS OF THE EXTERNAL PUBLIC AUDITOR,
Diana Sabina BRÄ‚NEÈš (ulici), in Annales Universitatis Apulensis Series Oeconomica (2023)
Keywords: audit, public sector, auditor ethics, auditor independence

Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland,
Damai Nasution and Ralf Östermark, in International Journal of Accounting, Auditing and Performance Evaluation (2013)
Keywords: fee dependence; auditor independence; auditing; auditor tenure limits; discretionary accruals; Finland; audit policy; short tenure; long tenure; auditor fees; auditor fee regulation.

The Independence of the Italian Constitutional Court,
Albert Breton and Angela Fraschini, in Constitutional Political Economy (2003)
Keywords: independence, courts, judges, Italy,

The Internal Auditor Role in Risk Assessment Process in Jordanian Industrial Listed Companies (An Internal Auditor – Oriented Study),
Firas Ameen Awaad Shatanawi and Ahmad (Moh’d Joma’h) Amin Shatnawi, in Journal of Social Sciences (COES&RJ-JSS) (2016)
Keywords: Internal Auditor, Risk Assessment, ASE, External Auditor

The external auditors' reliance on internal auditors' work: An exploratory, multi-method study on determinants of independence and objectivity,
Florian Hoos and Anne Christine d'Arcy, from HAL (2012)
Keywords: external auditors,internal auditors,determinants,independence,objectivity

The external auditors' reliance on internal auditors' work: An exploratory, multi-method study on determinants of independence and objectivity,
Florian Hoos and Anne Christine d'Arcy, from HAL (2012)
Keywords: external auditors,internal auditors,determinants,independence,objectivity

Ombudsmen as Courts,
Stephen Thomson, in Oxford Journal of Legal Studies (2022)
Keywords: courts, civil procedure, administrative law, ombudsmen

The effects of municipal ownership on auditor size and auditor-client distance,
Ronny Prabowo, Supatmi Supatmi, Yeterina Widi Nugrahanti and Yefta Andi Kus Noegroho, in International Journal of Economics and Business Research (2024)
Keywords: auditor size; auditor-client distance; municipal ownership; rural banks.

Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise,
Ferdinand Gul, Simon Yu Kit Fung and Bikki Jaggi, in Journal of Accounting and Economics (2009)
Keywords: Auditor tenure Auditor industry specialization Low balling Earnings quality

Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry,
Matthew S. Ege and Sarah B. Stuber, in Journal of Accounting and Economics (2022)
Keywords: Auditor lenience; Audit quality; Auditor market share; Insurance industry;

Voluntary disclosure of internal control and auditor’s attestation: evidence from China,
Fang Lou, Qian Sun and Hongqi Yuan, in Frontiers of Business Research in China (2017)
Keywords: Internal control, Voluntary disclosure, Auditor’s attestation, Self-assessment

Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset,
Valerie A. Chambers, Philip M.J. Reckers and Alan Reinstein, in Advances in accounting (2020)
Keywords: Auditor negligence; Offshoring; Auditor overtime;

Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange,
Finka Febrianingrum, Fahri Ali Ahzar, Sayekti Endah Retno Meilani, Fitri Laela Wijayati and Wahyu Pramesti, in Jurnal Akuntansi dan Auditing Indonesia (2023)
Keywords: characteristics, auditor specialist, auditor reputation, gender auditor, auditor education level, auditor professional certification

Criteria and Factors for the Selection of a Registered Auditor,
Ina Lecheva, in Nauchni trudove (2023)
Keywords: registered auditor, financial audit, criteria and factors for the selection of an auditor

The Effect of Audit Fees on Auditors Negligence,
Segun Idowu Adeniyi, in Acta Universitatis Danubius. OEconomica (2015)
Keywords: audit fees; auditor’s negligence; professional ethics; competence

Factors Influencing Professional Judgment of Auditors in Malaysia,
Hazianti Abdul Halim, Hartini Jaafar and Sharul Effendy Janudin, in International Business Research (2018)
Keywords: auditors, Malaysia, professional judgment

Dividend is a substitute or an outcome of Auditor Monitoring? Another Evidence,
Zahid Younas, in Journal of Global Economy (2012)
Keywords: Auditors, Dividends, Corporate Governance

Educational interventions for teaching the new auditor independence rules,
Helen M. Roybark, in Journal of Accounting Education (2008)
Keywords: Auditor independence; Sarbanes-Oxley;

THE STANDARD OF OBJECTIVITY FOR INTERNAL AUDITORS - MEMORY AND BIAS EFFECTS,
Rd Plumlee, in Journal of Accounting Research (1985)
Keywords: Internal auditors, Objectivity

Common auditors and cross-country M&A transactions,
Justin Chircop, Sofia Johan and Monika Tarsalewska, in Journal of International Financial Markets, Institutions and Money (2018)
Keywords: Auditors; Information transfer; M&As;

A Mixed Model for Double Checking Fallible Auditors,
V.M. Raats, J.J.A. Moors and B.B. van der Genugten, from Tilburg University, Center for Economic Research (2004)
Keywords: auditors; maximum likelihood; distribution

How Valuable Are External Auditors to the Banking Industry?,
Drew Dahl, in The Regional Economist (2021)
Keywords: external auditors; banking industry

A Literature Review on the Auditor’s Independence Between Threats and Safeguards,
Andreea Claudia Crucean, in CECCAR Business Review (2020)
Keywords: auditor independence, ethics, threats, safeguards

Expanded auditor’s reports and voluntary disclosure,
Wenxuan Huang, Weidong Xu, Donghui Li and (Duncan) Liu, Jiancheng, in Journal of Contemporary Accounting and Economics (2024)
Keywords: Voluntary disclosure; Expanded auditor’s report; Forecast content; Market response; Media;

Caste Primacy of Auditor Choice and Independence,
Ajit Dayanandan, Han Donker, John Nofsinger and Rashmi Prasad, in The International Journal of Accounting (TIJA) (2020)
Keywords: Caste, India, corporate boards, auditor

THE EFFECT OF THE REVIEW PROCESS ON AUDITOR JUDGMENTS,
Kt Trotman and Pw Yetton, in Journal of Accounting Research (1985)
Keywords: Auditing, Auditor judgement, Review process

Performance Audits Focused on the Principle of Effectiveness: An Overview of Public Audit Agencies,
Luiz G M Mury, in Applied Finance and Accounting (2018)
Keywords: performance audit, court of auditors, effectiveness

Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence,
Jillian Alderman, in Advances in accounting (2017)
Keywords: Independence; Liability; Gender; Auditors; Jurors;

Auditor independence: a review of literature,
Emmanuel Austin and Siriyama Kanthi Herath, in International Journal of Economics and Accounting (2014)
Keywords: auditor independence; conflict of interest; literature review; auditing.

Threats to Auditor Independence,
Florin Ioan Scortescu, in Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences (2017)
Keywords: auditor, independence, own interest, familiarity, intimidation

Firm corruption in the presence of an auditor,
Michael Dietrich, Jolian McHardy and Abhijit Sharma, from University Library of Munich, Germany (2010)
Keywords: firm corruption, auditor corruption, perfect equilibrium

Firm Corruption in the Presence of an Auditor,
Michael Dietrich, Jolian McHardy and Abhijit Sharma, from Rimini Centre for Economic Analysis (2012)
Keywords: firm corruption; auditor corruption; perfect equilibrium

Information uncertainty and auditor reputation,
Don M. Autore, Randall S. Billingsley and Meir I. Schneller, in Journal of Banking & Finance (2009)
Keywords: Information uncertainty Auditor reputation Contagion Arthur Andersen

The change of auditor: The Portuguese case,
Paula Alexandra Heliodoro, Francisco Alegria Carreira and Manuel Mouta Lopes, in Revista de Contabilidad - Spanish Accounting Review (2016)
Keywords: Audit; The auditor opinion; Auditor change and audit report; Logistic regression; Stakeholders; Auditoría; La opinión del auditor; Cambiar el auditor y el informe de auditoría; Regresión logística; Stakeholders;

ARE AUDITORS JUDGMENTS SUFFICIENTLY REGRESSIVE,
Ej Joyce and Gc Biddle, in Journal of Accounting Research (1981)
Keywords: Auditing, Auditor judgement, Representativeness, Bayesian model

AUDITING, CONSULTING, AND AUDITOR INDEPENDENCE,
Da Simunic, in Journal of Accounting Research (1984)
Keywords: Auditing, Auditor independence, Management Advisory Services

CONSERVATISM AND AUDITOR-CLIENT NEGOTIATIONS,
R Antle and B Nalebuff, in Journal of Accounting Research (1991)
Keywords: Financial reporting, Conservatism, Auditor-client negotiations, Auditing

LAWSUITS AGAINST AUDITORS,
T Lys and Rl Watts, in Journal of Accounting Research (1994)
Keywords: Auditing, Auditor litigation, Audit failures, Lawsuits

DISCUSSION OF LAWSUITS AGAINST AUDITORS,
J Francis, in Journal of Accounting Research (1994)
Keywords: Auditing, Auditor litigation, Audit failures, Lawsuits

Firm corruption in the presence of an auditor,
Michael Dietrich, Jolian McHardy and Abhijit Sharma, from The University of Sheffield, Department of Economics (2010)
Keywords: Firm corruption, auditor corruption, perfect equilibrium

Auditor's Liability and Methods for its Limitation,
Nicolae Magdas, in The Audit Financiar journal (2018)
Keywords: financial auditor; liability; conditions of liability; conditions of liability of the internal auditor; conditions of liability of the external auditor; limitations of liability

STATING BY THE JURISPRUDENCE OF THE CONSTITUTIONAL COURT THAT ITS DECISIONS ARE JUDICIAL PRECEDENTS. CASE,
Iulia Boghirnea, in Jurnalul de Studii Juridice (2013)
Keywords: constitutional court

Do Court Preferences for Valuation Approaches of Closely Held Companies Vary by Industry?,
James DiGabriele, in Journal of Business Valuation and Economic Loss Analysis (2007)
Keywords: court preferences

Access to justice a literature review on labour courts in Europe and Latin America,
Eusebi. Colàs-Neila and Estela. Yélamos-Bayarri, from International Labour Organization (2020)
Keywords: labour court

Role Of The European Court Of Justice In The Third Pillar: Does Not It Grow Too Fast?,
Ivan Grigoriev, from National Research University Higher School of Economics (2014)
Keywords: Courts, jurisprudence.

Individual Auditor Social Responsibility and Audit Quality: Evidence from China,
Jeffrey Pittman, Baolei Qi, Yi Si, Zi-Tian Wang and Chongwu Xia, in Journal of Business Ethics (2024)
Keywords: Auditor social responsibility, Audit quality, Auditor competence, Auditor independence

АСПЕКТИ ЗАСТОСУВАННЯ ПРОФЕСІЙНИХ СУДЖЕНЬ АУДИТОРА // Aspects of application of auditor’s judgments,
Олександр Леонідович Шерстюк, in Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis (2017)
Keywords: auditor’s professional judgment; auditor's identification judgment; auditor's evaluative judgment; auditor's procedural judgment;професійне судження аудитора; ідентифікаційне судження аудитора; оціночне судження аудитора; процедурне судження аудитора

COMPETENT AND MOTIVATED COURT EMPLOYEES - PRECONDITION FOR AN EFFECTIVELY FUNCTIONING JUDICIAL SYSTEM,
Miglena Tacheva, in THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY (2021)
Keywords: judiciary,court administration, court employees

Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing,
Vivek Mande, Myungsoo Son and Hakjoon Song, in Advances in accounting (2017)
Keywords: Auditor search period; Audit fees; Auditor choice; Auditor resignation; Auditor dismissal; Market reaction;

Courts as monitoring agents: The case of China,
Xiaoge Dong and Stefan Voigt, in International Review of Law and Economics (2022)
Keywords: Court system of China; Court reforms; Courts-as-information-providers; Courts as monitoring agents;

Courts as Monitoring Agents: The Case of China,
Xiaoge Dong and Stefan Voigt, from University of Hamburg, Institute of Law and Economics (2020)
Keywords: Court system of China, court reforms, courts-as-information-providers, courts as monitoring agents

Does information about auditor switches affect investing decisions?,
Arnold Schneider, in Research in Accounting Regulation (2015)
Keywords: Auditor switches; Auditor changes; Resignations; Dismissals; Investing;

Common auditors and internal control similarity: Evidence from China,
Tao Chen, in The British Accounting Review (2023)
Keywords: Common auditors; Internal control; Auditor networks; China;

The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt,
Diana Mostafa and Magda Hussien, from The German University in Cairo, Faculty of Management Technology (2010)
Keywords: Audit Quality, Auditor Rotation, Auditor Independence, Egypt

An empirical analysis of factors related to auditor switching after corporate takeovers,
Mathieu Luypaert and Tom Van Caneghem, from Hogeschool-Universiteit Brussel, Faculteit Economie en Management (2012)
Keywords: takeover, auditor switch, auditor choice, agency costs

The Constitutional Court and Competition,
Giuliano Amato, in Mercato Concorrenza Regole (2017)
Keywords: Constitutional Court; Competition; Antitrust Culture.