1 - 5 of 5 articles
The purpose of the paper is to examine the auditor services market in Japan in 2000. We used a sample of 1,485 companies listed on the Tokyo Stock Exchange. We found that auditor mix within the client base was dependent on the main bank. There was evidence that in some cases companies had a...
This paper investigates the usefulness of the external audit to a listed client company. The research questions focus on what the auditors discovered, the subsequent auditor–client interaction, and the ways in which this was useful to the client company. The study proceeds from the management...
Prior research has sought a better understanding of the relation between audit expertise and judgment of auditors. The motivation for this study is derived from the need to further understand psychological characteristics contributing to audit expertise. This paper adopts part of a framework...
This study reports on desirable attributes of assurance services providers for assurance services based on responses from a sample of Dutch senior accounting and financial officers. In general, overall expertise and objectivity are perceived as the most important attributes for selecting an...
In this paper we develop classification models that could assist auditors in their decision to issue a qualified or unqualified opinion during the auditing of EU credit institutions. The models are developed with the Utilites Additives Discriminantes (UTADIS) multicriteria technique and...
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.