The influence of management's internal audit experience on earnings management
We examine whether firms with managers that have prior internal audit experience are less
likely to manage earnings. This examination is important because the internal audit function …
likely to manage earnings. This examination is important because the internal audit function …
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis
This study examines the association between group audit risk and component auditor use.
The audit risk model defines audit risk as a function of the risk of material misstatement and …
The audit risk model defines audit risk as a function of the risk of material misstatement and …
The importance of audit partners' risk tolerance to audit quality
Relying on their history of legal infractions to measure individuals' risk tolerance, we
examine the association between engagement partners' risk appetites and audit quality in …
examine the association between engagement partners' risk appetites and audit quality in …
Does audit quality affect auditors' career development? Evidence from Chinese audit firms' demise
H Chen, Y Feng, A Kou, S Liu - Managerial Auditing Journal, 2024 - emerald.com
Purpose This study aims to test the effect of individual audit quality on career advancement
the audit labour market. Design/methodology/approach This paper uses data on auditors …
the audit labour market. Design/methodology/approach This paper uses data on auditors …
[HTML][HTML] Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World
Definition Public company audits are not homogenous. Varying audit partner attributes,
including gender, age, location, and expertise, play important roles in explaining audit …
including gender, age, location, and expertise, play important roles in explaining audit …
Audit adjustments and the discontinuity in earnings distribution around zero
CY Lim, T Suwardy, TC Zhang - Pacific Accounting Review, 2023 - emerald.com
Purpose Previous research in auditing has used the probability of small profits or losses as a
measure of audit quality. The purpose of this paper is to investigate the validity of the …
measure of audit quality. The purpose of this paper is to investigate the validity of the …
Experience of a Job Loss and Analysts' Subsequent Performance
We investigate the forecasting performance of analysts who have been rehired after
experiencing a recent job loss as a result of the closure of the brokerage house they worked …
experiencing a recent job loss as a result of the closure of the brokerage house they worked …
[PDF][PDF] Essays on corporate distress and bankruptcy
I Pelja - 2022 - openaccess.nhh.no
First and foremost, I want to thank my supervisor, Finn Kinserdal, for all his help throughout
my PhD. Your feedback, advice, guidance, and our many discussions have been invaluable …
my PhD. Your feedback, advice, guidance, and our many discussions have been invaluable …
Directors' compensation, corporate governance and financial statement fraud: a comparative study of China and the US
J Jain - 2022 - eprints.nottingham.ac.uk
Financial statement fraud (FSF), generally committed by personnel in high ranks
commanding substantial power, is regarded as one of the costliest corporate frauds which …
commanding substantial power, is regarded as one of the costliest corporate frauds which …
The spillover effect of audit firm office acquisition on the audit quality of the existing client base
AB Zimmerman, AM Chaghervand… - Accounting …, 2022 - publications.aaahq.org
This study investigates accounting firm office acquisitions. It explores whether office
acquisitions affect post-acquisition office audit quality, particularly whether there is a …
acquisitions affect post-acquisition office audit quality, particularly whether there is a …