Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China
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DOI: 10.1007/s10551-015-2986-5
Abstract: Using the presence of at least one client with net-income-increasing misstatement as a signal of low audit quality for an audit firm, this study examines the existence of the contagion effect of low audit quality… read more here.
Keywords: audit; contagion effect; low audit; audit quality ... See more keywords
Can Social Norm Activation Improve Audit Quality? Evidence from an Experimental Audit Market
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DOI: 10.1007/s10551-017-3561-z
Abstract: We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found… read more here.
Keywords: auditor; audit quality; social norm; audit ... See more keywords
Innovation, financial reporting quality, and audit quality
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DOI: 10.1007/s11156-017-0686-1
Abstract: We examine the relation between innovation and financial reporting quality (FRQ) and the implications of audit quality for this relation. We first document a negative relation between innovation and FRQ. This result is consistent with… read more here.
Keywords: quality; audit quality; innovation; innovation financial ... See more keywords
The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry
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DOI: 10.1016/j.ibusrev.2016.12.007
Abstract: Abstract This article examines how social identity links institutional pressures and audit quality. Combining institutional theory and social identity theory, we theoretically argue that the interaction between social and institutional forces shapes audit quality. Through… read more here.
Keywords: audit quality; identity; social identity; institutional pressures ... See more keywords
Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality
Sign Up to like & getrecommendations! Published in 2019 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2019.05.003
Abstract: Abstract This paper investigates the effect of firm- and country-level governance quality on audit quality, as measured by (i) auditor choice and (ii) audit fees. Our findings are three-fold. First, our evidence suggests that board… read more here.
Keywords: audit quality; governance quality; quality; country level ... See more keywords
Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Accounting and Economics"
DOI: 10.1016/j.jacceco.2018.09.001
Abstract: This study investigates the degree of concordance between fifteen measures of audit quality used in academia and two measures of audit process quality determined either by audit firms’ internal inspections or by Public Company Accounting… read more here.
Keywords: internal inspections; audit quality; quality; measures audit ... See more keywords
Audit quality during the global financial crisis : The investors’ perspective
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DOI: 10.1016/j.ribaf.2017.07.137
Abstract: In response to the concerns raised by the financial media and regulators about the audit quality around the recent global financial crisis (GFC), this study examines whether investors also perceived the audit quality to have… read more here.
Keywords: audit; audit quality; information content; content earnings ... See more keywords
Does audit quality affect firms’ investment efficiency?
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DOI: 10.1080/01605682.2018.1489357
Abstract: Abstract This study investigates the effect of audit quality on firm investment efficiency for 125 French-listed companies over 2008–2015. It uses parametric and non-parametric measures of firm investment efficiency, based on residuals extracted from the… read more here.
Keywords: investment; quality; investment efficiency; audit quality ... See more keywords
CSR performance and the cost of debt: does audit quality matter?
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DOI: 10.1108/cg-11-2019-0335
Abstract: Purpose This study aims to shed light on the effect of corporate social responsibility (CSR) on the cost of debt. It also investigates whether audit quality affects the cost of debt incurred by socially responsible… read more here.
Keywords: quality; audit quality; debt; csr ... See more keywords
The associations between audit firm attributes and audit quality-specific indicators
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DOI: 10.1108/maj-05-2017-1559
Abstract: PurposeThis study aims to investigate the associations between audit firm attributes (i.e. audit firm size, non-audit services, auditor industry specialization and auditor-client tenure) and specific indicators of audit quality. It also aims to test whether… read more here.
Keywords: attributes audit; audit quality; audit firm; firm attributes ... See more keywords
Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy
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DOI: 10.1108/maj-12-2017-1730
Abstract: Purpose This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit quality on earnings management… read more here.
Keywords: cost debt; management; audit quality; earnings management ... See more keywords