The influence of management's internal audit experience on earnings management

M Ege, TA Seidel, M Sterin… - Contemporary Accounting …, 2022 - Wiley Online Library
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 …

Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis

KA Gunny, J Mao, J Zhang - … : A Journal of Practice & Theory, 2024 - publications.aaahq.org
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 importance of audit partners' risk tolerance to audit quality

J Pittman, SE Stein, DF Valentine - Contemporary Accounting …, 2023 - Wiley Online Library
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 …

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 …

[HTML][HTML] Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World

L Jiang, J Rundo, L Shi, N Zhou - Encyclopedia, 2024 - mdpi.com
Definition Public company audits are not homogenous. Varying audit partner attributes,
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 …

Experience of a Job Loss and Analysts' Subsequent Performance

TML Nguyen, CS Cheong, C Truong… - European Accounting …, 2024 - Taylor & Francis
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 …

[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 …

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 …

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 …