1 - 6 of 6 articles
This study finds a negative relationship between an auditor's high degree of economic dependence on a client and the degree of accounting conservatism of the audited client in an environment with a low risk of litigation. We measure the economic dependence of auditors on their clients primarily...
In this study we shed light on the design of audit committees in continental Europe by analysing the contents of the Eighth EU Company Law Directive, European codes of governance, and corporate audit committee charters. Our results show substantial cross‐national differences in the scope of...
This paper examines the accumulated weight of evidence in audit fee research. Research on factors related to audit fees has become more widespread in recent years, and there was a considerable upsurge in audit fee papers published subsequent to the data used in a recent meta‐analysis. In this...
South Africa is one of the few countries in the world where auditors of financial statements are required to whistle‐blow on transgressions of a client. This statutory duty places the auditor in a dilemma. On the one hand, a failure to blow the whistle is a criminal offence. On the other hand,...
This study examines whether and how the Big 3 audit firms in Japan respond to clients' business risk and whether their responses vary. Two possible approaches to addressing clients' higher business risk are increasing audit effort (e.g., increasing total audit hours or assigning more experienced...
Fraud‐related auditing standards define professional skepticism as a questioning mind or, according to Nelson, presumptive doubt, and advocate its exercising in fraud risk evaluations of evidence. The present experiment assessed auditors' mental perspective toward interviewees under levels of...
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.