Multilevel optimal managerial incentives and audit fees to limit earnings management practices
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DOI: 10.1007/s10479-020-03748-9
Abstract: The main objective of this study is to design an optimal managerial compensation scheme and optimal auditor fees to counter income-increasing earnings management behavior. This study draws on game theory with three players: the shareholders,… read more here.
Keywords: fees limit; optimal managerial; auditor; limit earnings ... 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
Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence
Sign Up to like & getrecommendations! Published in 2017 at "Advances in Accounting"
DOI: 10.1016/j.adiac.2017.07.006
Abstract: Abstract This study investigates the liability risk associated with auditors' personal and financial conflicts of interest, and the potential for differences in liability exposure based on the gender of the auditor. A survey-based experiment was… read more here.
Keywords: conflict interest; gender; auditor; liability ... See more keywords
Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism?
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DOI: 10.1016/j.adiac.2017.12.004
Abstract: Abstract Geiger, Raghunandan, and Rama (2005) examine auditor going-concern decisions prior to client bankruptcy in the periods surrounding the enactment of the Sarbanes-Oxley Act (2002) at the start of this century and find evidence of… read more here.
Keywords: bankrupt clients; conservatism; auditor; concern ... See more keywords
Shopping for Accounting Accruals and Restatements
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DOI: 10.1080/1540496x.2015.1095564
Abstract: Abstract We examine whether companies change their auditor to shop for accounting accruals and whether these shopped accruals are related to financial restatements. The results show that the negative discretionary accruals audited by successor auditors… read more here.
Keywords: shopping accounting; auditor; accounting; accounting accruals ... See more keywords
Political connections, political corruption and auditing: a literature review
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DOI: 10.1108/jfc-12-2020-0257
Abstract: Purpose Given the interest in better understanding the economic effects of political connections and political corruption on auditor behavior, this paper aims to review empirical studies in the accounting and finance domain dealing with these… read more here.
Keywords: auditor; political connections; political corruption; audit ... See more keywords
Timing of auditor terminations and client firm risk
Sign Up to like & getrecommendations! Published in 2019 at "Managerial Auditing Journal"
DOI: 10.1108/maj-03-2018-1831
Abstract: Purpose The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms. Design/methodology/approach This empirical study uses a sample of auditor switches during 2003-2014 to conduct… read more here.
Keywords: auditor; abrupt terminations; timing auditor; planned terminations ... See more keywords
Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective
Sign Up to like & getrecommendations! Published in 2021 at "Managerial Auditing Journal"
DOI: 10.1108/maj-05-2019-2312
Abstract: Purpose This study aims to examine the effect of the auditor-client relationship (ACR) on related party transaction (RPT) types of disclosure, either RPT-efficient or RPT-conflict. This study also examines whether family controlling shareholders (FCS) negatively… read more here.
Keywords: auditor; disclosure; close acr; relationship ... See more keywords
Do government-experienced auditors reduce audit quality?
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DOI: 10.1108/maj-12-2017-1756
Abstract: Purpose Recent studies regarding auditor experience generally focus on auditor overall experience in accounting, auditing, finance and related fields (Hardies et al., 2014), auditor sector and domain experience (Bedard and Biggs, 1991; Hammersley, 2006), auditor… read more here.
Keywords: auditor; experience; experienced auditors; government experienced ... See more keywords
The auditor’s opinion modifications around domestic and global financial crises
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DOI: 10.1108/medar-08-2017-0199
Abstract: Purpose The purpose of this study is to investigate the effect of company characteristics such as the level of financial distress, client size and type of auditor on the propensity to issue modified audit opinions… read more here.
Keywords: audit opinions; auditor; client; global financial ... See more keywords
Family firms, client importance, and auditor reporting behavior: evidence from China
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DOI: 10.1108/medar-08-2022-1787
Abstract: Purpose This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings. Design/methodology/approach The authors empirically examine the research question based on China for the years 2011 to… read more here.
Keywords: client; auditor; family; client importance ... See more keywords