Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Business Ethics"
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
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Business Ethics"
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
Sign Up to like & getrecommendations! Published in 2018 at "Review of Quantitative Finance and Accounting"
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
Sign Up to like & getrecommendations! Published in 2017 at "International Business Review"
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
Sign Up to like & getrecommendations! Published in 2017 at "Research in International Business and Finance"
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
Do major public emergencies affect audit quality? —Evidence from China
Sign Up to like & getrecommendations! Published in 2024 at "Applied Economics"
DOI: 10.1080/00036846.2024.2387371
Abstract: ABSTRACT Taking Chinese listed firms from 2019 to 2021 as research samples, we examine the impact of major public emergencies on audit quality using COVID-19 as exogenous shock. Distinguishing the location of audit clients and… read more here.
Keywords: information; audit quality; major public; public emergencies ... See more keywords
Does audit quality affect firms’ investment efficiency?
Sign Up to like & getrecommendations! Published in 2018 at "Journal of the Operational Research Society"
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
WTP1.01 The Use of Audit and Quality Improvement for Selection to Surgical Training
Sign Up to like & getrecommendations! Published in 2025 at "British Journal of Surgery"
DOI: 10.1093/bjs/znaf166.324
Abstract: Audit and quality improvement (QI) are routinely used as part of shortlisting for national selection in surgical specialties. This may incentivise behaviours to maximise rewarded points, such as high volume and low quality, to improve… read more here.
Keywords: selection surgical; audit quality; quality improvement; selection ... See more keywords
CSR performance and the cost of debt: does audit quality matter?
Sign Up to like & getrecommendations! Published in 2020 at "Corporate Governance"
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