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This paper examines PCAOB inspections of international audit firms, based on an analysis of 175 first‐time and 56 second‐time inspection reports issued through February 4, 2012. We find that just over half of the inspection reports identify audit deficiencies, and two‐thirds cite quality control...
Based on a large‐scale survey, we explore auditor performance perceptions among a sample of Belgian non‐profits. In addition, we examine the relationship between (i) perceived auditor performance and client satisfaction with the auditor; and (ii) client satisfaction with and client loyalty...
Based on theory from the psychology literature and results from prior false sign‐off research, we develop hypotheses and then conduct an experiment to assess the reporting intentions of audit supervisors who discover that a staff member under their supervision has committed false sign‐off. The...
Prior research has argued that perceptions of the breadth and quality of auditor‐sourced services relative to rival audit firms are of paramount importance to client management when making auditor retention decisions. However, the audit quality factors affecting auditor retention are...
This study examines relations between the overall level of effective information technology (IT) governance and five commonly advocated individual mechanisms of IT governance. It extends the examination of individual IT governance mechanisms to include a wider number of mechanisms, justifies the...
High employee turnover has long been a concern in the public accounting profession. Frequent hiring, training, and replacement of professional staff could have an adverse impact on audit quality. Using proprietary data from a Big Four accounting firm in Taiwan, we employ survival analysis and...
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