Works matching DE "AUDITOR independence"

Results: 98

Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context.

Published in:

Journal of Governmental & Non Profit Accounting, 2015, v. 4, p. 73, doi. 10.2308/ogna-51188

By:

Elder, Randal J.;
Lowensohn, Suzanne;
Reck, Jacqueline L.

Publication type:

Article

Holding the Line on Auditor Rotation.

Published in:: Financial Executive, 2012, v. 28, n. 4, p. 6
Publication type:: Article

Mandatory Auditor Rotation: Where Things Stand.

Published in:: Financial Executive, 2012, v. 28, n. 2, p. 42
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

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

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

A STRUCTURAL MODEL FOR AUDIT QUALITY.

Published in:

Strategy & Development Review, 2020, v. 10, n. 1, p. 343

By:

Benzouai, Mohamed Cherif;
Tiar, Khalil

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

WRITE YOUR OWN STINKING PROCEDURES.

Published in:

2015

By:

JACKA, J. MICHAEL

Publication type:

Opinion

ANÁLISIS empírico del efecto de las rentas económicas en el comportamiento independiente del auditor.

Published in:

Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2018, v. 47, n. 3, p. 366, doi. 10.1080/02102412.2017.1387441

By:

Biedma López, Estíbaliz;
Ruiz Barbadillo, Emiliano;
Guiral Contreras, Andrés

Publication type:

Article

Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country.

Published in:

Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2011, v. 40, n. 152, p. 587

By:

Carmona Ibáñez, Pedro;
Momparler Pechuán, Alexandre

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

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

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

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

Auditor Reputation, Auditor Independence and the Underpricing of IPOs.

Published in:

Journal of Applied Business & Economics, 2018, v. 20, n. 6, p. 30, doi. 10.33423/jabe.v20i6.370

By:

Kai Chen;
Lin, Anna;
Siregar, Dona

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

LOCAL GOVERNMENT STAFF INVOLVEMENT IN THE EXTERNAL AUDIT PROCESS: REASSESSING INDEPENDENT AUDITEE SATISFACTION LEVELS AMONG PROFESSIONALLY ADMINISTERED COUNTY GOVERNMENTS.

Published in:

Public Administration Quarterly, 2014, v. 38, n. 2, p. 246

By:

MODLIN, STEVE;
STEWART, LA SHONDA

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

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

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

AUDIT APPRECIATION.

Published in:

2017

By:

Ganesan, Ramaswamy

Publication type:

Letter to the Editor

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

Do Auditor-Provided Tax Services Enhance or Impair the Value Relevance of Earnings?

Published in:

Journal of the American Taxation Association, 2013, v. 35, n. 1, p. 1, doi. 10.2308/atax-50270

By:

Krishnan, Gopal V.;
Visvanathan, Gnanakumar;
Yu, Wei

Publication type:

Article

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

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

An Empirical Study on the Role of Auditor Independence in reducing Dysfunctional Audit Behavior of Public Accountants in Indonesia.

Published in:

Quality - Access to Success, 2018, v. 19, n. 167, p. 93

By:

SULISTIYO, Heru;
DARSONO, Darsono;
SUBCHAN, Subchan

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

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

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