Relevant bibliographies by topics / Audit firm

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Audit firm'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 June 2025

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Journal articles on the topic "Audit firm"

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Bills, Kenneth L., Lauren M. Cunningham, and Linda A. Myers. "Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees." Accounting Review 91, no. 3 (2015): 767–92. http://dx.doi.org/10.2308/accr-51228.

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ABSTRACT In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as “an association”). Associations provide member accounting firms with numerous benefits, including access to the expertise of professionals from other independent member firms, joint conferences and technical trainings, assistance in dealing with staffing and geographic limitations, and the ability to use the association name in marketing materials. We expect these benefits to result in higher-quality audits and higher audit fees (or audit fee premiums). Using hand-collected data on association membership, we find that association member firms conduct higher-quality audits than nonmember firms, where audit quality is proxied for by fewer Public Company Accounting Oversight Board (PCAOB) inspection deficiencies and fewer financial statement misstatements, as well as less extreme absolute discretionary accruals and lower positive discretionary accruals. We also find that audit fees are higher for clients of member firms than for clients of nonmember firms, suggesting that clients are willing to pay an audit fee premium to engage association member audit firms. Finally, we find that member firm audits are of similar quality to a size-matched sample of Big 4 audits, but member firm clients pay lower fee premiums than do Big 4 clients. Our inferences are robust to the use of company size-matched control samples, audit firm size-matched control samples, propensity score matching, two-stage least squares regression, and to analyses that consider changes in association membership. Our findings should be of interest to regulators because they suggest that association membership assists small audit firms in overcoming barriers to auditing larger audit clients. In addition, our findings should be informative to audit committees when making auditor selection decisions, and to investors and accounting researchers interested in the relation between audit firm type and audit quality.
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de Jong, Bas, Steven Hijink, and Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands." European Business Organization Law Review 21, no. 4 (2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.

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AbstractThe Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed firms over the financial years 2012–2016 and by conducting a survey among stakeholders. We conclude that there is broad support for mandatory audit firm rotation in the Netherlands. Although mandatory audit firm rotation was seen as controversial at the time of adoption, it is now considered desirable by various stakeholders, including auditors themselves. However, mandatory audit firm rotation appears to have had some adverse effects. Most notably, our study shows a higher probability of errors in first year audits. The discount in audit fees provided by audit firms to lucrative larger public-interest entities for first year audits—the trophy client effect—may exacerbate the negative effect on audit quality. The Audit Regulation’s goals to improve the market for statutory audits have not been met so far.
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Achyarsyah, Padri, and Molina Molina. "Audit Firm Tenure, Audit Firm Size and Audit Quality." Global Journal of Business and Social Science Review Vol. 2(4) 2014 2, no. 4 (2014): 69–76. http://dx.doi.org/10.35609/gjbssr.2014.2.4(8).

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Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depicted that audit firm tenure has no significant influence on the audit quality, while the audit firm size has significant influence on the audit quality. Audit quality deteriorate, when the length of the audit firm client engagement is longer. No particular concern to audit firm size since the big audit firm size has extensive training for their staffs and sufficient system in place. Novelty - The study contributes to auditing literature in the areas of audit quality. The length of the audit firm client relationship and audit firm size always rise the contradiction to the audit quality. The audit firm tenure and audit firm size support previous study, additional insight are gained toward in the elections of the audit firm that serves professional services in capital markets. Type of Paper - Empirical Keywords: Audit Firm Tenure; Audit Firm Size; Audit Quality; Auditor
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Bills, Kenneth L., and Lauren M. Cunningham. "How Small Audit Firm Membership in Associations, Networks, and Alliances Can Impact Audit Quality and Audit Fees." Current Issues in Auditing 9, no. 2 (2015): P29—P35. http://dx.doi.org/10.2308/ciia-51278.

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SUMMARY This article summarizes “Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees” (Bills, Cunningham, Myers 2015), which examines the association between small audit firm membership in an association, network, or alliance (collectively referred to as an “association”), audit quality, and audit fees. We find that small audit firm association members provide higher-quality audits and charge higher fees than small audit firms that are not members of an association. When compared to similarly sized clients audited by the Big 4, we find that member firms provide audit quality similar to the Big 4 firms, but member firms charge lower fees than their Big 4 counterparts. We caution that these results may not be generalizable to the largest Big 4 clients for which there is not a similarly sized client audited by our sample of small audit firms. We infer audit quality from Public Company Accounting Oversight Board inspections, restatement announcements, and discretionary accruals. Our findings should be of interest to audit committees in charge of auditor selection and to small audit firms interested in the benefits of association membership.
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Choi, Jong-Hag, Chansog (Francis) Kim, Jeong-Bon Kim, and Yoonseok Zang. "Audit Office Size, Audit Quality, and Audit Pricing." AUDITING: A Journal of Practice & Theory 29, no. 1 (2010): 73–97. http://dx.doi.org/10.2308/aud.2010.29.1.73.

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SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office and the other based on a total of audit fees earned by each office. Our results show that the office size has significantly positive relations with both audit quality and audit fees, even after controlling for national-level audit firm size and office-level industry expertise. These positive relations support the view that large local offices provide higher-quality audits compared with small local offices, and that such quality differences are priced in the market for audit services.
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Allen, Robert D., and Randal J. Elder. "A Longitudinal Investigation of Auditor Error Projection Decisions." AUDITING: A Journal of Practice & Theory 24, no. 2 (2005): 69–84. http://dx.doi.org/10.2308/aud.2005.24.2.69.

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We investigate auditor error projection decisions based on a sample of audit sampling applications collected from the inventory and accounts receivable workpapers from three large firms for audits during 1994 and 1999. We find an overall decline in the rate of error projection, consistent with the argument that audit quality declined during the period. Error projection rates declined for both Big 5 firms in the sample, but increased for the non-Big 5 regional firm. The results also suggest significant individual firm changes in the treatment of nonprojected errors. The use of immateriality as a justification to not project errors increased significantly for one of the firms in our sample and decreased significantly for another firm. The use of containment procedures to resolve large audit differences increased significantly for one firm in our sample. Individual firm differences in error projection and use of immateriality and containment procedures appear to be sensitive to the review process and individual audit firm characteristics. These results indicate that certain audit judgments differ among firms and within firms across time.
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Chen, Jengfang, Hsihui Chang, Hsin-Chi Chen, and Sungsoo Kim. "The Effect of Supply Chain Knowledge Spillovers on Audit Pricing." Journal of Management Accounting Research 26, no. 1 (2013): 83–100. http://dx.doi.org/10.2308/jmar-50646.

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ABSTRACT We present evidence on the effect of audit firms' supply chain knowledge spillover on audit pricing. Analyzing data from Audit Analytics and Compustat for the seven-year period from 2003 to 2009, we find that audit firms' supply chain knowledge has a negative effect on audit fees. Specifically, an audit firm with more supply chain knowledge charges lower audit fees to its clients when the firm also audits its clients' major buyers. In addition, we find that the fee discount is greater when the audit firm possesses major buyer-related supply chain knowledge at the office level compared to the national level. Our findings are consistent, albeit weaker, to an expanded sample of companies that voluntarily disclose their major buyers. Data Availability: The data are publicly available.
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Kim, Sook, Seon Kim, Dong Lee, and Seung Yoo. "How Investors Perceive Mandatory Audit Firm Rotation in Korea." Sustainability 11, no. 4 (2019): 1089. http://dx.doi.org/10.3390/su11041089.

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Credible audit quality is a precondition for a firm’s sustainability. External auditors offer assurance with regard to the uncertain factors that can jeopardize a firm’s sustainability and provide audit opinions that help investors assess risk. After the global crisis and accounting scandals, mandatory audit firm rotation has been implemented globally. However, few studies have investigated either the cost or the benefit of mandatory audit firm rotation. Prior studies provide only indirect evidence on the effects of audit firm tenure on audit quality/perceived audit quality. By discussing prior arguments, we examine how investors perceive the implementation of mandatory audit firm rotation in Korea. Using a unique and direct setting to examine our research question, we analyze the relationship between firms with mandatorily switched audit firms and the cost of equity capital from 2006 to 2008. We find that the mandatory change in the auditors has a negative association with the cost of equity capital. The results are robust to using the arithmetic mean of the cost of equity capital, lagged control variables, and the manufacturing industry effect. The results indicate that investors perceive that mandatory audit firm rotation provides an environment for qualified audits by enhancing auditor independence and skepticism, and thus decreases the cost of equity capital. This study helps to improve our understanding of the impact of mandatory audit firm rotation the information risk evaluations and provides political implications for policy makers by showing the benefit of mandatory audit firm rotation.
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Heckman, James J. "Detecting Discrimination." Journal of Economic Perspectives 12, no. 2 (1998): 101–16. http://dx.doi.org/10.1257/jep.12.2.101.

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The evidence on discrimination produced from the audit method is examined. Audits survey the average firm and not the marginal firm which determines the level of market discrimination. Taken on its own terms, there is little evidence of labor market discrimination from audit methods. The validity of audit methods is critically dependent on unverified assumptions about equality across race/gender groups of the distributions of unobserved (by audit designers) productivity components acted on by firms and about the way labor markets work. Audits can find discrimination when none exists and can disguise it when it does.
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Ittonen, Kim, Emma-Riikka Myllymäki, and Per Christen Tronnes. "Banks’ audit committees, audit firm alumni and fees paid to audit firm." Managerial Auditing Journal 34, no. 7 (2019): 783–807. http://dx.doi.org/10.1108/maj-01-2018-1766.

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Purpose This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers. Design/methodology/approach The study empirically examines a sample of large banks that are included in the S&P Composite 1500. Findings The paper reports significantly lower audit fees and a higher proportion of non-audit fees to total fees when the audit committee chair is an alumnus of the incumbent audit firm. Moreover, additional analysis reveals that these findings are stronger for banks with more earnings management. Research limitations/implications Overall, the findings indicate that audit firms might consider banks using their alumni as audit committee chairs to be less risky or easier to audit, thus requiring relatively less effort from the auditors. The reduced effort required to audit clients with audit firm alumni on their audit committees then has the effect of reducing the audit fees charged. Alternatively, their auditing experience and cognitive proximity might influence the assessment of the need for auditing or the ability to negotiate lower audit fees on the part of audit firm alumni. Originality/value This paper provides empirical evidence of the association between audit firm alumni in influential positions on an audit committee and fees paid to those audit firms in the banking industry. The findings contribute to the literature by suggesting that banks with affiliated former auditors chairing their audit committees not only have significantly lower audit fees but also a higher proportion is spent on non-audit services.
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Dissertations / Theses on the topic "Audit firm"

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Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.

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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.
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Edström, Karl-Johan, and David Frisk. "Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48571.

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Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where the mandatory audit rotation has been the subject to intensive debate. Although the previous research on audit rotation and audit quality is extensive, few studies investigate the contingency aspects of the relationship more specifically firm visibility. The purpose of the study is to explain how audit firm rotation and audit partner rotation relate to audit quality and how this relationship is contingent on firm visibility. The study is conducted quantitatively using a positivistic deductive approach. Hypotheses are developed from existing theories and literature in the area. These are later tested by translating concepts into measurable variables. Audit quality has been measured through the proxy variable discretionary accruals which was estimated by two variants of the modified Jones model. The sample consisted out of 58 large-cap firms listed on the Stockholm OMX stock exchange, constituting a total of 580 firm years. The results of this study suggest that neither audit partner rotation nor audit firm rotation has an influence on audit quality. Furthermore, these relationships are not found to be contingent on firm visibility. The study’s findings contribute to existing debate on mandatory audit rotation. However, the results need to be interpreted with certain caution as we cannot be certain that discretionary accruals measured audit quality as it was intended to do.
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Kim, Jamie J. "Should Mandatory Audit Firm Rotation Be Implemented?" Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/367.

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The accounting profession, particularly the public company auditing profession, has experienced a drastic transformation over the last decade. Following a series of costly accounting scandals that tarnished the profession’s credibility, Congress passed the Sarbanes-Oxley Act of 2002 (SOX) for more rigorous regulation of public companies and public accounting firms. The new policy changed audit interactions with clients and included a mandate for the periodic rotation of audit partners on audit engagements to increase auditor independence. Currently being debated are further changes that may lead to additional restrictions and more work for auditors and their clients. This thesis explores the issue of auditor independence in the audit process and examines whether the periodic rotation of audit firms should be mandated in the U.S.
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Bergqvist, Joel, and Adam Karlsson. "Revisionskvalitet : Hur påverkar audit-firm tenure revisionskvaliteten?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-355657.

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Studien motiveras av införandet av obligatorisk byrårotation i Sverige genom EU:s revisionspaket. Studien undersöker sambandet mellan audit-firm tenure (längden på en revisionsbyrås uppdrag hos ett företag) och revisionskvalitet. Som proxy för revisionskvalitet används mått på absoluta diskreta periodiseringar. För att genomföra studien görs en regressionsanalys och ett korrelationstest. Urvalet baseras på svenska företag noterade på Nasdaq Stockholm Large- och Mid Cap och det slutliga antalet företagsår som studeras är 383 stycken. I kontrast till stor del av tidigare studier finner denna studie att revisionskvaliteten är högre vid kort audit-firm tenure, tre år eller kortare, jämfört med lång audit-firm tenure, fyra år eller längre. Resultatet kan säkerställas på en signifikansnivå på 10 %. Studien bidrar med underlag till debatten om obligatorisk byrårotation.
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Özalp, Murat Ozan, and Michael Torres. "Införandet av EU:s revisionspaket : En studie om obligatorisk byrårotation och revisionskvalité." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30609.

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Bakgrund: Innan rotationskrav för revisorer har hunnit cementeras och ge utslag, har Regeringen i ett nytt betänkande lagstadgat även krav för rotation för byråer. Krav på byrårotation uppkom som en proposition efter finanskrisen 2008, som ett led i att strama åt regelverket för revisionsbyråer. Den Europeiska kommissionen skriver i sitt betänkande att även om de huvudansvariga revisorerna byts ut med jämna mellanrum kvarstår risken för en jävsituation. Syfte: Syftet med studien är att undersöka hur revisionsbyråer, kunder och myndigheter förhåller sig till obligatorisk byrårotation. Vi kommer även att studera hur marknaden för revision ändras, samt studera hur en revisionsbyrå ur ”The Big Four” kommer att förbereda sig inför denna lagförändring. Frågeställningar: Hur kommer byrårotation att inverka på revisionskvalitén för börsnoterade företag och finansiella företag av allmänt intresse? Hur förbereder en revisionsbyrå ur ”The Big Four” sig inför byrårotation? Vilka effekter kan byrårotation ha på marknadsstrukturen? Metod: Studien utgörs av en fallstudie där obligatorisk byrårotation studeras ur tre perspektiv. Studien baseras på ett antal befintliga teorier, varför studiens bearbetas utifrån den deduktiva ansatsen. Primärdata samlas in genom semi-strukturerade intervjuer, där respondenterna har valts ut efter olika kriterier, beroende på perspektiv. Empiri: Tre myndigheter, tre kunder och en revisionsbyrå har varit föremål för våra intervjuer, där vi tematiskt redogör för deras uttalanden. Slutsats: Byrårotation kommer att leda till att revisorn blir mer oberoende, då mandatperioden inte tillåter att nära relationer bildas och på grund av vitesbeloppets omfattning. Revisionen kommer inte kosta mer, med anledning av att det kommer att bli en kamp mellan byråerna om uppdragen. Vi har identifierat tre möjliga marknadseffekter av byrårotation, där kartelliknande verksamheter är en möjlig utgång. Revisionsbyråernas verksamheter kommer att bli mer likt de internationellas, där rådgivningstjänster utgör den största delen. En viktig konsekvens av byrårotation kan vara att bolag roterar byrå vid kritiska tidpunkter, vilket kan skada bolaget ytterligare. Bolag bör kunna flagga vid sådana tidpunkter, för att kunna förlänga rotationen parallellt med den nytillträdda i början av uppdraget.
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Krauß, Patrick [Verfasser], Henning [Akademischer Betreuer] Zülch, and Torsten [Akademischer Betreuer] Wulf. "Audit services, non-audit services, and audit firm tenure : Three perspectives on audit quality / Patrick Krauß. Gutachter: Henning Zülch ; Torsten Wulf. Betreuer: Henning Zülch." Dresden : Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://d-nb.info/1056877294/34.

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Braswell, James M. "Audit committee tenure, earnings quality, firm performance and cost of capital." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/6009.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 16, 2007) Vita. Includes bibliographical references.
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El-Guindy, Medhat Naguib Khela. "IFRS reporting, audit firm tenure, auditor fees and earnings management." Thesis, University of Leeds, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.578614.

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This thesis aims to investigate the effectiveness of three recent policy changes which have been implemented in the UK or under discussion for future implementation and their association with earnings management. The three policy changes are the adoption of IFRS for UK listed firms, the potential mandatory rotation of audit firms, and the enhanced disclosure requirements of the different categories of auditor fees in the UK. The thesis contains three empirical chapters addressing the three mentioned issues. As to the first study, I investigate the effect of reporting under IFRS versus reporting under UK GAAP on earnings management in the UK. Prior studies find mixed evidence regarding the effect of voluntary and mandatory adoption of IFRS on earnings quality. I test whether the effect of reporting under IFRS on earnings management IS sufficient to overcome earnings management incentives. Furthermore, I test whether the effect of IFRS reporting is conditional on audit quality surrogated by audit firm size. I build my analysis on measures of discretionary accruals and earnings benchmark tests. I find evidence that reporting under IFRS generally reduces levels of earnings management measured by discretionary accruals and measures of managing earnings towards a target. Furthermore, the mitigating effect of IFRS is stronger for income decreasing than for income increasing earnings management. In addition, I find that audit quality plays a key role in IFRS reporting, with only firms audited by big four auditors having a significant IFRS reporting effect. In terms of the second study, using UK data, I investigate the association between audit firm tenure and earnings management and whether it is conditional on using the same set of accounting standards and audit firm size. UK data allows the examination of the impact of changing accounting standards because one group of firms continually reported under UK GAAP whereas another group of firms changed its accounting standards from UK GAAP to IFRS. I find, in accordance with prior studies, a negative association between audit firm tenure and earnings management for a pooled UK sample. However, I find that this negative association is only valid for those firms which had not changed their accounting standards; I also find that the significant, negative association is only valid for firms audited by big four audit firms. One possible explanation for both the accounting standards and audit firm size results is that auditors need a stable and strong learning environment if they are to mitigate earnings management. As for the third study, I revisit a controversial issue of whether auditor fees might compromise auditor independence which may result in relatively higher earnings management levels. Using data from the UK, it was possible to conduct separate tests for the components of non audit services fees (tax advice and other non audit fees). In addition, I test the effect of client importance (the ratio of each type of auditor fees to total audit firm revenue) on earnings management. Furthermore, I develop a number of relative client importance measures (ratios of each type of fees as a percentage of audit firm revenue generated from that specific type of service). The results suggest a potential compromise of auditor independence in cases of relatively high total auditor, total non audit, and-other non audit fees. The results suggest also that the potential compromise of auditor independence is stronger in cases of income increasing earnings management. Finally, the results conclude no potential effect of any of audit fees or tax advice fees on earnings " management levels. The results of the thesis have some key implications for policy makers and regulators. Firstly, the empirical results suggest that reporting under IFRS generally leads to better earnings quality than reporting under UK GAAP. Therefore, it is worth considering mandating IFRS for all firms. Secondly, the results of this thesis argue against mandatory rotation of audit firms which is currently under discussion in the UK and worldwide. The results suggest that longer tenure is better due to learning factors and leads to lower levels of earnings management. Finally, regulators were, to some extent, successful in mandating enhanced detailed disclosure of auditor fees. However, investors, among other stakeholders, need to assess the risks of potential compromise of auditor independence in cases of higher total, non audit, and other non audit fees especially where the fees represent a significant proportion of the audit firm revenues. A potential improvement in this regard for regulators is to make audit firms responsible for disclosing their fees as a percentage of their total revenues and revenues from the specific type of fees or to prevent auditors from providing some of the non audit services as is the case in the US.
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Cicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.

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As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the Swedish market. The study is based on a quantitative approach using a multivariate logistic regression in order tocompile and analyze the results. Six hypotheses have been tested in order to determine whetherchosen variables may affect an auditor's independence and their statements. Based on our results,we accepted four hypotheses, showing that four variables have an influence on qualified opinion,with rotation as a reference variable. The four variables are leverage, size, specialist and losswhich showed a statistically significance using a 5% significance level. The results imply thataudit firm rotation may enhance an auditor's independence.
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Lee, Jun-Seo [Verfasser]. "Auditor Tenure and Audit Quality : An Empirical Analysis at Audit Firm and Audit Partner Level for the German Market / Jun-Seo Lee." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/1081935499/34.

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Books on the topic "Audit firm"

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Israni, Angela. Computer auditing: Application of the Leavitt model to an audit firm. UMIST, 1995.

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Central African Republic. Cabinet d'études de conseil en gestion et de courtage. Audit comptable et financier de la SOGESCA: Exercices 1991 à 1994 : rapport provisoire. Cabinet d'études de conseil en gestion et de courtage, 1995.

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Farquharson, Graham. Busang Project: Technical audit for Bre-X Minerals Ltd. : interim report. Strathcona Mineral Services Limited, 1997.

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San Francisco (Calif.). Office of the Controller. Audits Division. Parking Authority: Concession audit of Polk-Bush Garage. Office of the Controller, 2003.

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General, Utah Legislature Office of the Legislative Auditor. A performance audit of the Division of Radiation Control. Office of the Legislative Auditor General, 2012.

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Division, San Francisco (Calif ). Office of the Controller City Services Auditor. Airport Commission: Concession audit of Air France. Office of the Controller, 2005.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Airport Commission: Concession audit of United Airlines. Office of the Controller, 2005.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Airport Commission: Concession audit of Air China. Office of the Controller, 2006.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Airport Commission: Concession audit of Lori's Diner. Office of the Controller, 2005.

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Berndt, Ernst R. On the accuracy of producer price indexes for pharmaceutical preparations: An audit based on detailed firm-specific data. National Bureau of Economic Research, 1990.

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Book chapters on the topic "Audit firm"

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Tritschler, Jonas. "Reporting Errors and Audit Firm Characteristics." In Audit Quality. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-04174-8_4.

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Sulhani and N. K. E. Putri. "Audit firm selection and voluntary audit firm rotation: Which factors matter?" In Business Innovation and Development in Emerging Economies. CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-1.

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "Mandatory audit firm rotation (MAFR)." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-4.

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Li, Jingning. "Accounting Firm Size, Abnormal Audit Fees and Audit Quality." In Atlantis Highlights in Intelligent Systems. Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-030-5_110.

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Brunelli, Sandro. "The Firm’ Going Concern in the Contemporary Era." In Audit Reporting for Going Concern Uncertainty. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73046-2_1.

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Mattar, Dorine, Rim El Khoury, and Melissa Chaanine. "Market Reaction to an Audit Firm Change Decision." In Lecture Notes in Networks and Systems. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08084-5_13.

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Siregar, Nurlisa Borliani, Isfenti Sadalia, and Amlys Syahputra Silalahi. "Good Corporate Governance on Firm Value in the LQ45 Index (Indonesia Stock Exchange)." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_20.

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AbstractThe company does not only aim to seek profit but also to maximize its value, which is reflected in the company’s share price. Good corporate governance is a system that regulates the relationship between managers, creditors, and employees by considering their rights and obligations to create added value for the company. This study aims to examine the effect of good corporate governance on firm value. The research was conducted on companies listed on LQ45 on the Indonesian Stock Exchange from 2017 to 2021. The sample was determined by purposive sampling with a sample size of 45. In this study, the independent variables were board independence, institutional ownership, and audit committee, while the dependent variable was firm value. The researchers used multiple linear regression analysis with EViews as a calculation tool to get good results. The EViews 10 testing tool was utilized, which includes descriptive statistics and a t-test. The findings of this study show that board independence has no impact on business value, and institutional ownership has no impact on firm value. Other studies have found that the audit committee has a considerable impact on the firm’s worth. To enhance good governance and consider investing in the firm, corporations are encouraged to pay more attention to board independence, institutional ownership, and audit committees.
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Tirmikcioglu Cinar, Nihan. "Picture Fuzzy Edas Method for Team Leader Selection in International Audit Firm." In Intelligent and Fuzzy Techniques for Emerging Conditions and Digital Transformation. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-85626-7_100.

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Nurjanah, Elwimina, and Vera Diyanty. "Analysis of the effect of public accounting firm size on audit fee in Indonesia." In Business Innovation and Development in Emerging Economies. CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-2.

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Sawitri, Retnaning Ayu Dyah, Novrida Qudsi Lutfillah, and Triesti Candrawati. "The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management." In Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-026-8_34.

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Conference papers on the topic "Audit firm"

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Walsh, Steven T., and Jonathan D. Linton. "The strategy-technology firm fit audit." In Technology. IEEE, 2009. http://dx.doi.org/10.1109/picmet.2009.5262253.

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dos Prazeres, Carlos Miguel Amaral, and Claudio Antonio Figueiredo Pais. "The audit quality and the audit firm' caracteristicts in Portugal." In 2017 12th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2017. http://dx.doi.org/10.23919/cisti.2017.7976040.

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Yu, Churong. "Earnings Management, Audit Costs and Firm Size." In 2020 International Conference on E-Commerce and Internet Technology (ECIT). IEEE, 2020. http://dx.doi.org/10.1109/ecit50008.2020.00029.

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Pan, Lixin, and Jiehua Liang. "Research on the Correlation between Audit Firm Industry Expertise and Audit Quality." In 2009 International Conference on Management and Service Science (MASS). IEEE, 2009. http://dx.doi.org/10.1109/icmss.2009.5305184.

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Xuehua, Zhang. "Changes of Accounting Firm Organizational Form, Accounting Firm Size and Audit Quality." In 2014 International Conference on Economic Management and Social Science (ICEMSS 2014). Atlantis Press, 2014. http://dx.doi.org/10.2991/emss-14.2014.65.

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Amri, Imam Ulil, and Dyah Setyaningrum. "Audit Quality in Government Audit: Public Accountant Firm vs. Government Auditors in Indonesia." In Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210531.055.

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Yan, Huaguang. "Do Characteristics of Audit Firm Affect Timeliness of Audit Report? Empirical Evidence from China." In 2012 International Conference on Business Computing and Global Informatization (BCGIN). IEEE, 2012. http://dx.doi.org/10.1109/bcgin.2012.29.

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Wahyuni, Made Arie, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Ayu Wulan Trisna Dewi, and Luh Asri Savitri. "Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.48.

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He, Juan. "Study of the Accounting Firm Characteristicsr Impact on Audit Quality." In 2018 International Conference on Management, Economics, Education and Social Sciences (MEESS 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/meess-18.2018.49.

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Prayogo, Bambang, and Meco Sitardja. "The Role of Audit Regulation on The Relationship between Audit Quality, Corporate Governance and Firm Value." In 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.17-7-2019.2302484.

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Reports on the topic "Audit firm"

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Berndt, Ernst, Zvi Griliches, and Joshua Rosett. On the Accuracy of Producer Price Indexes for Pharmaceutical Preparations: An Audit Based on Detailed Firm-Specific Data. National Bureau of Economic Research, 1990. http://dx.doi.org/10.3386/w3490.

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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, we document and explain a number of surprising inconsistencies in the filing behaviour of VAT-remitting firms, which lead to suboptimal usage of electronic billing machines, as well as failure to claim legitimate VAT credits. The consequence of these inconsistencies is twofold. It makes it difficult for the Rwanda Revenue Authority to exploit its VAT data to the fullest, and leads to firms, particularly smaller ones, bearing a higher VAT burden than larger ones. There are several explanations for these inconsistencies. They appear to lie in a combination of taxpayer confusion, fear of audit, and constraints in administrative capacity.
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Duflo, Esther, Michael Greenstone, Rohini Pande, and Nicholas Ryan. Truth-telling by third-party audits and the response of polluting firms: Experimental evidence from India. International Initiative for Impact Evaluation, 2013. http://dx.doi.org/10.23846/ow2094.

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Audit Report, "Fire Protection Deficiencies at Los Alamos National Laboratory". Office of Scientific and Technical Information (OSTI), 2009. http://dx.doi.org/10.2172/958300.

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Report on audit of fire and emergency medical services cost sharing between the Department of Energy and Los Alamos County. Office of Scientific and Technical Information (OSTI), 1995. http://dx.doi.org/10.2172/123196.

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