1 - 9 of 9 articles
This paper examines the effectiveness of UK audit committees in their primary responsibility of overseeing financial reporting. A logit regression approach is used to benchmark corporate financial reporting quality against financial reporting standards in the period from 1991 to 2000. Using a...
In this paper we investigate some factors that are associated with voluntary audit committee formation in a non‐Anglo‐Saxon environment (and where audit committee formation is voluntary, even for listed companies). For those companies that voluntarily instaled an audit committee we also present...
This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study of misstatements and IT used data that were gathered in 1988. In the intervening period, there have been...
This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from...
This paper examines whether agency theory provides a general framework for audit pricing. It is hypothesized that audit fees are determined by agency theory and a set of other factors identified in the previous literature. To empirically test the hypothesis, audit pricing is analyzed in seven...
This paper investigates the possibility of discretionary audit pricing in a monopolistic public sector market. The underlying rational of the fee determinant model has different expectations (in terms of profit‐seeking behaviour, loss functions and liability exposure) from that implicitly...
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