Multilevel optimal managerial incentives and audit fees to limit earnings management practices
Sign Up to like & getrecommendations! Published in 2020 at "Annals of Operations Research"
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
Can nudging with descriptive norms help internal auditors stop runaway information systems projects?
Sign Up to like & getrecommendations! Published in 2024 at "Journal of Management and Governance"
DOI: 10.1007/s10997-024-09705-z
Abstract: Although internal auditors are expected to play an important role in corporate governance, they are not always effective in bringing their message to management’s attention when they observe that a risky course of action is… read more here.
Keywords: auditor; nudging descriptive; help internal; systems projects ... 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?
Sign Up to like & getrecommendations! Published in 2018 at "Advances in Accounting"
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
The impact of audit quality on the CO2 emissions: empirical evidence from European companies
Sign Up to like & getrecommendations! Published in 2025 at "EuroMed Journal of Business"
DOI: 10.1108/emjb-06-2024-0137
Abstract: PurposeThe objective of this research is to investigate the impact of audit quality on CO2 disclosure in European companies. This article aims to understand how attributes of audit quality, such as auditor effort, auditor permanence… read more here.
Keywords: auditor; audit quality; co2; disclosure ... See more keywords
Organizational resilience of audit firms – evidence from the outbreak of the COVID-19
Sign Up to like & getrecommendations! Published in 2024 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-06-2023-0185
Abstract: PurposeThis paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect… read more here.
Keywords: auditor; resilience audit; audit firms; organizational resilience ... 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
Measuring novice auditor orientation and its impact on judgment
Sign Up to like & getrecommendations! Published in 2024 at "Managerial Auditing Journal"
DOI: 10.1108/maj-04-2023-3895
Abstract: Purpose The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks. Design/methodology/approach The sample consists of 66 Dutch and US graduate auditing students. Participants… read more here.
Keywords: orientation; auditor; judgment; auditor orientation ... See more keywords