Works matching DE "AUDITOR independence"

Results: 98

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

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

Investors' perceptions of auditor independence: Evidence from Hong Kong.

Published in:

e-Journal of Social & Behavioural Research in Business, 2017, v. 8, n. 2, p. 70

By:

Peter Chi-Wan Yip;
Pang, Elvy

Publication type:

Article

Has Sarbanes-Oxley Affected Auditors' Professional Skepticism?

Published in:

Journal of Forensic Studies in Accounting & Business, 2015, v. 7, n. 1, p. 11

By:

Pike, Joel E.;
Smith, Gerald

Publication type:

Article

Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry.

Published in:

Issues in Social & Environmental Accounting, 2012, v. 6, n. 3/4, p. 95

By:

Dandago, Kabiru Isa;
Binti Zamro, Nur Diyana

Publication type:

Article

SEC MAY MAKE CHANGES TO AUDITOR INDEPENDENCE RULES.

Published in:

Strategic Finance, 2018, v. 100, n. 6, p. 12

By:

Barlas, Stephen

Publication type:

Article

PCAOB Auditor Rotation Concept Release Draws Fire.

Published in:

Strategic Finance, 2012, v. 93, n. 11, p. 26

By:

Barlas, Stephen

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

The Effects of Auditors' Accessibility to "Tone at the Top" Knowledge on Audit Judgments.

Published in:

Behavioral Research in Accounting, 2014, v. 26, n. 2, p. 73, doi. 10.2308/bria-50824

By:

Schmidt, Regan N.

Publication type:

Article

Nonaudit Services and Independence in Appearance: Decision Context Matters.

Published in:

Behavioral Research in Accounting, 2011, v. 23, n. 2, p. 51, doi. 10.2308/bria-10044

By:

Church, Bryan K.;
Zhang, Ping

Publication type:

Article

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

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

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

Client-To-Auditor Employment Offers and Auditor Independence in the Post-Sarbanes-Oxley Era.

Published in:

Journal of Accounting & Finance (2158-3625), 2017, v. 17, n. 7, p. 194

By:

Wilson, Reginald

Publication type:

Article

The strategic role of Non-audit Services in Audit Markets.

Published in:

Journal of Accounting & Finance (2158-3625), 2017, v. 17, n. 3, p. 42

By:

Demirkan, Sebahattin;
Demirkan, Irem

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

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

Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research.

Published in:

Accounting Horizons, 2015, v. 29, n. 1, p. 217, doi. 10.2308/acch-50966

By:

Church, Bryan K.;
Jenkins, J. Gregory;
McCracken, Susan A.;
Roush, Pamela B.;
Stanley, Jonathan D.

Publication type:

Article

Debate: Local public audit— comparison with the private sector.

Published in:

2012

By:

Cearns, Kathryn

Publication type:

Opinion

New development: Local public audit—the changing landscape.

Published in:

Public Money & Management, 2012, v. 32, n. 5, p. 389, doi. 10.1080/09540962.2012.692554

By:

Ellwood, Sheila;
Garcia-Lacalle, Javier

Publication type:

Article

WRITE YOUR OWN STINKING PROCEDURES.

Published in:

2015

By:

JACKA, J. MICHAEL

Publication type:

Opinion

Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market.

Published in:

Estudios de Economia, 2013, v. 40, n. 2, p. 133

By:

BLANDÓN, JOSEP GARCÍA;
ARGILÉS BOSCH, JOSEP MARIA

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

The impact of revolving door practice and policy on nonprofessional investors' perceptions of auditor independence.

Published in:

Accounting & Business Research, 2017, v. 47, n. 7, p. 752, doi. 10.1080/00014788.2017.1299618

By:

WILSON, REGINALD

Publication type:

Article

Stakeholder perceptions of performance audit credibility.

Published in:

Accounting & Business Research, 2016, v. 46, n. 6, p. 601, doi. 10.1080/00014788.2016.1157680

By:

Funnell, Warwick;
Wade, Margaret;
Jupe, Robert

Publication type:

Article

Client employment of previous auditors: shareholders’ views on auditor independence.

Published in:

Accounting & Business Research, 2013, v. 43, n. 3, p. 205, doi. 10.1080/00014788.2012.707968

By:

Dart, Eleanor;
Chandler, Roy

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

RABAT DECLARATION ADOPTED.

Published in:: 2016
Publication type:: Proceeding

The Effect of Emotional Intelligence and Auditor's Experience on Audit Quality with Independence as A Moderating Variable.

Published in:

Accounting Analysis Journal (AAJ), 2017, v. 6, n. 3, p. 370

By:

Satria Panji Kusuma;
Sukirman

Publication type:

Article

On the Independence of Auditors, with Special Regard to the Financial Sector.

Published in:

Public Finance Quarterly (0031-496X), 2013, v. 58, n. 2, p. 184

By:

Barabás, Tünde

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

The Influence of Audit Quality and Board Size on Company Value.

Published in:

KnE Social Sciences, 2018, v. 2018, p. 312, doi. 10.18502/kss.v3i8.2516

By:

Zakaria, Adam;
Arafat, M. Yasser

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