Works matching DE "AUDITOR independence"

Results: 98

Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model.

Published in:

Journal of Emerging Technologies in Accounting, 2017, v. 14, n. 1, p. 13, doi. 10.2308/jeta-51673

By:

Yu-Cheng Lin;
Yu-Hsin Lu;
Fang-Chi Lin;
Yi-Chen Lu

Publication type:

Article

Auditors' and PAC Members' Views on Performance Auditing Practices in Malaysia: A Qualitative Approach.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2015, v. 23, p. 89

By:

Daud, Zaidi Mat;
Fraser, Ian

Publication type:

Article

Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?

Published in:

Accounting Review, 2022, v. 97, n. 7, p. 269, doi. 10.2308/TAR-2019-0613

By:

Kachelmeier, Steven J.;
Rimkus, Dan

Publication type:

Article

Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation.

Published in:

Accounting Review, 2022, v. 97, n. 2, p. 161, doi. 10.2308/TAR-2018-0277

By:

Dordzhieva, Aysa

Publication type:

Article

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data.

Published in:

Accounting Review, 2021, v. 96, n. 2, p. 303, doi. 10.2308/tar-2018-0347

By:

Gipper, Brandon;
Hail, Luzi;
Leuz, Christian

Publication type:

Article

Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?

Published in:

Accounting Review, 2017, v. 92, n. 5, p. 61, doi. 10.2308/accr-51696

By:

Xianjie He;
Pittman, Jeffrey A.;
Rui, Oliver M.;
Donghui Wu

Publication type:

Article

Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?

Published in:

Accounting Review, 2016, v. 91, n. 5, p. 1493, doi. 10.2308/accr-51356

By:

Lennox, Clive S.

Publication type:

Article

Internal Control Quality: The Role of Auditor-Provided Tax Services.

Published in:

Accounting Review, 2015, v. 90, n. 4, p. 1469, doi. 10.2308/accr-50975

By:

De Simone, Lisa;
Ege, Matthew S.;
Stomberg, Bridget

Publication type:

Article

How Audit Reviewers Respond to an Audit Preparer's Affective Bias: The Ironic Rebound Effect.

Published in:

Accounting Review, 2015, v. 90, n. 2, p. 559, doi. 10.2308/accr-50873

By:

Frank, Michele L.;
Hoffman, Vicky B.

Publication type:

Article

The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments.

Published in:

Accounting Review, 2015, v. 90, n. 1, p. 95, doi. 10.2308/accr-50863

By:

Bauer, Tim D.

Publication type:

Article

Auditor or Adviser? Auditor (In)Dependence and Its Impact on Financial Management.

Published in:

Public Administration Review, 2021, v. 81, n. 3, p. 475, doi. 10.1111/puar.13313

By:

Yang, Lang (Kate)

Publication type:

Article

MANDATORY ROTATION AS PER COMPANIES ACT 2013: A WAY TO ENHANCE AUDITORS INDEPENDENCE.

Published in:

Essence: Journal of Management Science & Research, 2014, v. 3, n. 3, p. 115

By:

DASHORA, PARUL;
SINGH, PRASHANT

Publication type:

Article

Non-audit fees, institutional monitoring, and audit quality.

Published in:

Review of Quantitative Finance & Accounting, 2013, v. 41, n. 2, p. 343, doi. 10.1007/s11156-012-0312-1

By:

Lim, Chee;
Ding, David;
Charoenwong, Charlie

Publication type:

Article

BARGAINING FOR SALVATION: HOW ALTERNATIVE AUDITOR LIABILITY REGIMES CAN SAVE THE CAPITAL MARKETS.

Published in:

University of Illinois Law Review, 2012, v. 2012, n. 2, p. 501

By:

Al-Shawaf, Hassen T.

Publication type:

Article

AUDITOR INDEPENDENCE: MOVING TOWARD HARMONIZATION OR SIMPLIFICATION?

Published in:

Southern California Law Review, 2024, v. 97, n. 2, p. 495

By:

PATEL, NIKITA

Publication type:

Article

INTERNAL AUDIT FUNCTIONS OUTSOURCING VERSUS THE INDEPENDENCE OF THE EXTERNAL AUDITOR: SEPARATION OF STAFF OF AUDIT FIRM TO THE RESCUE?

Published in:

International Journal of Accounting & Finance (IJAF), 2020, v. 9, n. 1, p. 107

By:

Enyinna, Okpara

Publication type:

Article

La incompatibilidad para el ejercicio de la auditoría motivada por la concentración de honorarios: el FUTURO DE LOS PEQUEÑOS auditores en el proyecto de ley de auditoría de cuentas.

Published in:

Revista Contable, 2015, n. 36, p. 28

By:

Sosa Álvarez, Francisco Javier;
Frutos Velasco, Antonio Luis San

Publication type:

Article

Evolución LEGAL de la independencia del auditor y de las responsabilidades derivadas de la falta de la misma.

Published in:

Revista Contable, 2014, n. 26, p. 96

By:

Agulla Olivar, Tania;
García, Elena Cabal

Publication type:

Article

An Experimental Analysis of the Effects of Non-audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany.

Published in:

Journal of International Financial Management & Accounting, 2015, v. 26, n. 2, p. 150, doi. 10.1111/jifm.12026

By:

Quick, Reiner;
Warming‐Rasmussen, Bent

Publication type:

Article

AUDIT EXEMPTION FOR SMALL AND MEDIUM ENTERPRISES: PERCEPTIONS OF MALAYSIAN AUDITORS.

Published in:

Asian Academy of Management Journal, 2016, v. 21, n. 2, p. 153, doi. 10.21315/aamj2016.21.2.7

By:

Haron, Hasnah;
Ismail, Ishak;
Ganesan, Yuvaraj;
Hamzah, Zulhawati

Publication type:

Article

DOES THE PROVISION OF NON-AUDIT SERVICES AFFECT AUDITOR INDEPENDENCE AND AUDIT QUALITY? EVIDENCE FROM BAHRAIN.

Published in:

Asian Academy of Management Journal of Accounting & Finance, 2018, v. 14, n. 1, p. 25, doi. 10.21315/aamjaf2018.14.1.2

By:

Khasharmeh, Hussein;
Desoky, Abdelmohsen M.

Publication type:

Article

Review of Post-CLERP 9 Australian Auditor Independence Research.

Published in:

Australian Accounting Review, 2014, v. 24, n. 4, p. 370, doi. 10.1111/auar.12047

By:

Carey, Peter John;
Monroe, Gary S.;
Shailer, Greg

Publication type:

Article

Maintaining Auditor Independence When Giving Accounting Assistance and Advice.

Published in:

CPA Journal, 2018, v. 88, n. 10, p. 44

By:

Levy, Howard B.

Publication type:

Article

The PCAOB's Proposed New Audit Report.

Published in:

CPA Journal, 2014, v. 84, n. 4, p. 24

By:

Weirich, Thomas R.;
Reinstein, Alan

Publication type:

Article

The Question of Mandatory Audit Firm Rotation.

Published in:

CPA Journal, 2013, v. 83, n. 1, p. 28

By:

Daugherty, Brian;
Dickins, Denise;
Higgs, Julia;
Tatum, Kay

Publication type:

Article

Promoting Auditor Independence.

Published in:

2012

By:

Kranacher, Mary-Jo

Publication type:

Editorial

Audit Firm Changes Post-Sarbanes Oxley.

Published in:

CPA Journal, 2012, v. 82, n. 5, p. 24

By:

McHugh III, Marion E.;
Polinski, Paul W.

Publication type:

Article

Auditor Independence and Audit Firm Rotation.

Published in:

2012

By:

Bowsher, Charles A.;
Chipman, Stephen M.;
Pozen, Robert C.;
Ciesielski, Jack T.

Publication type:

Excerpt

Service-Related Independence Impairments: An Examination of Non-Big 4 Firms' Financial Reporting Reliability Based on the New Reliability Framework.

Published in:

Academy of Business Journal, 2015, v. 1, p. 62

By:

Wilson, Reginald

Publication type:

Article

Beware of the Watchdog: Rethinking the Normative Justification of Gatekeeper Liability.

Published in:

Journal of Business Ethics, 2017, v. 140, n. 4, p. 705, doi. 10.1007/s10551-017-3460-3

By:

Alzola, Miguel

Publication type:

Article

Governance of Eco-Labels: Expert Opinion and Media Coverage.

Published in:

Journal of Business Ethics, 2016, v. 135, n. 2, p. 309, doi. 10.1007/s10551-014-2474-3

By:

Castka, Pavel;
Corbett, Charles

Publication type:

Article

The Effect of Audit Fees on Auditors Negligence.

Published in:

Acta Universitatis Danubius: Œconomica, 2015, v. 11, n. 3, p. 140

By:

Idowu Adeniyi, Segun

Publication type:

Article

Studiu privind nivelul onorariilor şi riscurile asupra independenței auditorului financiar. Soluții şi perspective.

Published in:

Audit Financiar, 2011, v. 9, n. 12, p. 17

By:

ȚURLEA, Eugeniu;
MOCANU, Mihaela;
LUNGEANU, Emil

Publication type:

Article

RABAT DECLARATION ADOPTED.

Published in:: 2016
Publication type:: Proceeding

Do Mother and Father Auditors Have Equal Prospects for Career Advancement?

Published in:

International Journal of Auditing, 2017, v. 21, n. 1, p. 1, doi. 10.1111/ijau.12074

By:

Kristensen, Rikke Holmslykke;
Kent, Pamela;
Warming‐Rasmussen, Bent;
Windsor, Carolyn

Publication type:

Article

Skills, Knowledge, and Attitudes Important for Present-Day Auditors.

Published in:

International Journal of Auditing, 2014, v. 18, n. 3, p. 193, doi. 10.1111/ijau.12023

By:

Siriwardane, Harshini P.;
Kin Hoi Hu, Billy;
Low, Kin Yew

Publication type:

Article

Effect of Regulatory Changes on Auditor Independence and Audit Quality.

Published in:

International Journal of Auditing, 2013, v. 17, n. 3, p. 246, doi. 10.1111/ijau.12002

By:

Hossain, Sarowar

Publication type:

Article

Non-Audit Services and Auditor Independence in the 2007 Italian Regulatory Environment.

Published in:

International Journal of Auditing, 2012, v. 16, n. 2, p. 147, doi. 10.1111/j.1099-1123.2012.00447.x

By:

Ianniello, Giuseppe

Publication type:

Article

Does Auditor Rotation Increase Auditor Independence?

Published in:

Gadjah Mada International Journal of Business, 2016, v. 18, n. 3, p. 315, doi. 10.22146/gamaijb.16988

By:

Junaidi;
Jogiyanto Hartono;
Eko Suwardi;
Setiyono Miharjo;
Bambang Hartadi

Publication type:

Article

Internal auditor's independence, firm size and financial performance of deposit taking SACCOS in Kenya.

Published in:

International Journal of Research in Business & Social Science, 2024, v. 13, n. 3, p. 283, doi. 10.20525/ijrbs.v13i3.3286

By:

Ayumba, Luvisi Moses;
Maniag, Musiega;
Maingi, Muli

Publication type:

Article

Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee.

Published in:

Journal of Management & Governance, 2015, v. 19, n. 1, p. 197, doi. 10.1007/s10997-013-9284-3

By:

Lin, Teng;
Hutchinson, Marion;
Percy, Majella

Publication type:

Article

The effects of board and auditor independence on earnings quality: evidence from Italy.

Published in:

Journal of Management & Governance, 2015, v. 19, n. 1, p. 229, doi. 10.1007/s10997-013-9285-2

By:

Ianniello, Giuseppe

Publication type:

Article

The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses.

Published in:

Journal of Management & Governance, 2014, v. 18, n. 2, p. 505, doi. 10.1007/s10997-012-9252-3

By:

Pott, Christiane;
Tebben, Tobias;
Watrin, Christoph

Publication type:

Article

Auditor independence, corporate governance and aggressive financial reporting: an empirical analysis.

Published in:

Journal of Management & Governance, 2013, v. 17, n. 2, p. 283, doi. 10.1007/s10997-011-9176-3

By:

Abdel-Meguid, Ahmed;
Ahmed, Anwer;
Duellman, Scott

Publication type:

Article

Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization.

Published in:

Journal of International Accounting Research, 2018, v. 17, n. 3, p. 153, doi. 10.2308/jiar-52227

By:

Kamath, Roger;
Huang, Ting-Chiao;
Moroney, Robyn A.

Publication type:

Article

Auditor Independence in Kinship Economies: A MacIntyrian Perspective.

Published in:

Journal of Business Ethics, 2023, v. 183, n. 2, p. 365, doi. 10.1007/s10551-022-05073-6

By:

Pimentel, Erica;
Lesage, Cédric;
Ali, Soraya Bel Hadj

Publication type:

Article

AUDITOR INDEPENDENCE IN NEW ZEALAND: FURTHER EVIDENCE ON THE ROLE OF NON-AUDIT SERVICES.

Published in:

Journal of Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune, 2013, v. 12, n. 2, p. 235

By:

Si Wen (Stacey) WANG;
HAY, David

Publication type:

Article

NON-AUDIT SERVICES AND AUDITOR INDEPENDENCE IN AN ENVIRONMENT OF LOW INVESTOR PROTECTION.

Published in:

Revista Universo Contábil, 2016, v. 12, n. 4, p. 107, doi. 10.4270/ruc.2016430

By:

Rodrigues Sobrinho, William Brasil;
Maria Bortolon, Patricia

Publication type:

Article

CARACTERÍSTICAS E COMPETÊNCIAS DOS CONSELHOS DE ADMINISTRAÇÃO DE BANCOS BRASILEIROS E SUA RELAÇÃO COM SEU DESEMPENHO FINANCEIRO.

Published in:

Revista Universo Contábil, 2012, v. 8, n. 3, p. 40, doi. 10.4270/ruc.2012321

By:

Martins, Orleans Silva;
Mazer, Lílian Perobon;
Barbosa Lustosa, Paulo Roberto;
Paulo, Edilson

Publication type:

Article

SER OU NÃO SER INDEPENDENTE? UM ESTUDO EXPLORATÓRIO SOBRE A INDEPENDÊNCIA DAS INSTITUIÇÕES SUPERIORES DE AUDITORIA E O NÍVEL DE TRANSPARÊNCIA FISCAL DOS PAÍSES.

Published in:

Revista Universo Contábil, 2012, v. 8, n. 3, p. 24, doi. 10.4270/ruc.2012320

By:

da Silva Suzart, Janilson Antonio

Publication type:

Article