Suchergebnisse - "AUDITORS"

Board Members' Outside Directorships and the Demand for Audit Quality: Large Sample Evidence From Private Firms.

Autoren: Alexeyeva, Irina¹ (AUTHOR) irina.alexeyeva@umu.se

Quelle: Journal of Accounting, Auditing & Finance. Apr2025, Vol. 40 Issue 2, p613-638. 26p.

Schlagwörter: *CORPORATE directors, *AUDITORS, *FINANCIAL statements, *BUSINESS size, *BUSINESS enterprises

CEO auditor background and cost of debt: an empirical study.

Autoren: Ningsih, Sri Putri, Fiona Vista Permatasari, Yani et al.

Quelle: Pacific Accounting Review (Emerald Group Publishing Limited). 2025, Vol. 37 Issue 4, p506-524. 19p.

Schlagwörter: *CHIEF executive officers, *AUDITORS, *ACCOUNTING firms, *CORPORATE debt financing, *CORPORATE governance, *WOMEN chief executive officers

Does local vs. national government ownership, and auditor choice matter for audit pricing? Evidence from China.

Autoren: Semba, Hu Dan Wu, Lefei

Quelle: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 5, p2027-2050. 24p.

Schlagwörter: *GOVERNMENT ownership, *AUDITORS, *FEDERAL government, *LOCAL government, *GOVERNMENT business enterprises, *AUDITING fees, PANEL analysis, ECONOMIC conditions in China

Geografische Kategorien: CHINA

Pot prezice auditorii viitorul companiilor? Opinia de audit și certitudinea continuității activității.

Alternate Title: Can Auditors Predict the Future of a Company? The Audit Opinion and the Certainty of Going Concern Assessment.

Autoren: CHIOSEA, Dorotheea Beatrice Ruxandra HATEGAN, Camelia-Daniela

Quelle: Audit Financiar. 2025, Vol. 23 Issue 180, p693-815. 31p.

Schlagwörter: *AUDITORS, *AUDITING, *WHOLESALE trade, *FINANCIAL security, *VALUATION of corporations, *INVESTOR confidence, *FINANCIAL statements, *MANUFACTURING industries

The Effects of Corporate Litigant Counterparties Sharing a Common Auditor.

Autoren: Lohwasser, Eric¹ (AUTHOR)

Quelle: Auditing: A Journal of Practice & Theory. 2025, Vol. 44 Issue 4, p171-199. 29p.

Schlagwörter: *DISCLOSURE, *AUDITORS, *CORPORATE governance, *DISCLOSURE laws, *SUPERVISION, *CORPORATION law, DEFENDANTS, LEGAL judgments

Signing Auditors' Red Origin and Audit Quality.

Autoren: Xiong, Hao Liu, Yuhe Liu, Chao et al.

Quelle: Emerging Markets Finance & Trade. 2025, Vol. 61 Issue 15, p4633-4655. 23p.

Schlagwörter: *AUDITING, *AUDITORS, *MISLEADING financial statements, *EARNINGS management, CHINESE corporations

The Impact of Employee Education Levels on Auditors' Risk-Related decision-Making: Evidence from Listed Companies in China.

Autoren: Zhu, Caijie Dou, Wanning Qie, Wenfei

Quelle: Emerging Markets Finance & Trade. 2025, Vol. 61 Issue 14, p4445-4461. 17p.

Schlagwörter: *AUDITORS, *PUBLIC companies, *RISK assessment, *AUDITING fees, EMPLOYEE education, ECONOMIC conditions in China

Geografische Kategorien: SHENZHEN (Guangdong Sheng, China : East), SHANGHAI (China), CHINA

التحديات التي تواجه مراقبة الحسابات في الإفصاح المحاسبي عن المخاطر السيبرانية (دراسة نظرية).

Autoren: مروة قتيبة محمد زياد هاشم السقا

Quelle: REMAH Journal. Oct2025, Vol. 4 Issue 127, Part 3, p360-388. 29p.

Schlagwörter: *AUDITORS, *DISCLOSURE in accounting, *ORGANIZATIONAL accountability, *DATA security failures, *FINANCIAL statements, *RISK assessment

Auditors' Response to Client Corruption: Evidence From Google Document Frequency.

Autoren: Brown, Nerissa C. Joe, Jennifer R. Smith, Kecia Williams et al.

Quelle: Journal of Business Finance & Accounting. Nov2025, Vol. 52 Issue 5, p2299-2334. 36p.

Schlagwörter: *AUDITORS, *NONCOMPLIANCE, *AUDITING fees, *RISK assessment, CRIMINAL behavior, FINANCIAL disclosure laws

Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank.

Autoren: Aier, Jagadison K. Jo, Eunhye Kim, Mindy et al.

Quelle: International Journal of Auditing. Oct2025, p1. 16p.

Schlagwörter: *AUDITING, *AUDITORS, *AUDIT risk, *RELATED party transactions, *SUPERVISION, *AUDITING fees, *INFORMATION asymmetry, *FAMILY-owned business enterprises

Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees.

Autoren: Chen, Hsin‐Chi Chang, Hsihui Chen, Jengfang et al.

Quelle: Journal of Business Finance & Accounting. Oct2025, p1. 31p.

Schlagwörter: *AUDITORS, *AUDITING fees, *AUDITING, INTERDISCIPLINARY research, ECONOMIC specialization

Firma/Körperschaft: UNITED States. Bureau of Economic Analysis

Regulatory consulting and banks' financial reporting quality: evidence from the Dodd-Frank Act.

Autoren: Ballew, Hailey B. Sheneman, Amy G.

Quelle: Review of Accounting Studies. Dec2025, Vol. 30 Issue 4, p3719-3764. 46p.

Schlagwörter: *AUDITORS, *AUDITING laws, *BANK management, *LOAN loss reserves, *AUDITING procedures, *DISCLOSURE, DODD-Frank Wall Street Reform & Consumer Protection Act, REGULATORY compliance

Do Firms Respond to Auditors' Red Flags? Evidence from Goodwill Impairment Key Audit Matter Disclosures.

Autoren: Andreicovici, Ionela Jeny, Anne Lui, Daphne

Quelle: Accounting Review. Nov2025, Vol. 100 Issue 6, p1-27. 27p.

Schlagwörter: *AUDITORS, *AUDITING, *FINANCIAL disclosure, *GOODWILL (Commerce)

Geografische Kategorien: UNITED Kingdom

Escaping 'Groundhog Day': the transformative possibilities of reconceptualising audit.

Autoren: Humphrey, Christopher O'Dwyer, Brendan Martinoff, Martin

Quelle: Accounting & Business Research. Oct2025, Vol. 55 Issue 6, p668-692. 25p.

Schlagwörter: *AUDITORS, *REFORMS, GROUNDHOG Day, PROFESSIONALISM, ECOSYSTEMS

Public auditors' perception of digital platforms for popular reporting: insights from the case study of OpenBDAP.

Autoren: Eltrudis, Davide Monfardini, Patrizio Pattaro, Anna Francesca

Quelle: International Journal of Public Sector Management. 2025, Vol. 38 Issue 7, p783-800. 18p.

Schlagwörter: *AUDITORS, *LOCAL government, *FINANCIAL databases, *STAKEHOLDER analysis, COGNITIVE bias, DIGITAL technology

Audit partner industry specialization and audit report lag: does changing in the audit reporting requirements matter?

Autoren: Mnif, Yosra Cherif, Imen

Quelle: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 4, p1745-1766. 22p.

Schlagwörter: *AUDITING standards, *AUDITORS, *REGRESSION analysis, ECONOMIC specialization

Auditor's willingness to learn and its effect on the intention to use AI technologies in the audit process: evidence from emerging economies.

Autoren: Mansour, Ebrahim Mahmoud Al-Zyod, Lina Ghassab, Esam Emad et al.

Quelle: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 4, p1553-1586. 34p.

Schlagwörter: *AUDITORS, *OCCUPATIONAL training, *EMERGING markets, *AUDITING procedures, TECHNOLOGY Acceptance Model, MACHINE learning, SELF-efficacy, INDIVIDUAL development

How do auditors respond to government debt? Evidence from the rise of LGFVs in China.

Autoren: Cao, Jing Yang, Deming Lu, Ming

Quelle: Managerial Auditing Journal. 2025, Vol. 40 Issue 7, p980-1001. 22p.

Schlagwörter: *AUDITORS, *PUBLIC debts, *EMERGING markets, *AUDITING fees, *FINANCIAL stress, *MUNICIPAL finance, ECONOMIC conditions in China

Geografische Kategorien: CHINA

Control issues: How providing input affects auditors' reliance on artificial intelligence.

Autoren: Commerford, Benjamin P. Eilifsen, Aasmund Hatfield, Richard C. et al.

Quelle: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2134-2162. 29p.

Schlagwörter: *INTERNAL auditors, *ARTIFICIAL intelligence, SENSE of agency, LOCUS of control, PERCEIVED control (Psychology)

The Modern History and the Changing Nature of Audit Regulation-The Case of Sweden

Autoren: Seger, Karin Magnus, Frostenson Helin, Sven

Quelle: International Journal of Auditing. 29(4):613-630

Schlagwörter: auditing, auditors, conventional regulation, meta-regulation, professional regulation, professional self-regulation, regulation, regulatory development, self-regulation, Sweden, transnational regulation

Dateibeschreibung: print

Zugangs-URL: https://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-72161
https://doi.org/10.1111/ijau.12388