Audit quality: Insights from the academic literature

WR Knechel, GV Krishnan, M Pevzner… - Auditing: A journal …, 2013 - publications.aaahq.org
This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …

CEO age and financial reporting quality

HW Huang, E Rose-Green, CC Lee - Accounting horizons, 2012 - publications.aaahq.org
This study examines the association between chief executive officer (CEO) age and the
financial reporting quality of firms. The financial reporting qualities examined are the …

[PDF][PDF] CEO characteristics and internal control quality

YC Lin, YC Wang, JR Chiou… - … : An International Review, 2014 - papers.ssrn.com
Abstract Manuscript Type. Empirical. Research Question/Issue. This study investigates the
influence of CEO characteristics on internal control quality in the US Research …

The impact of audit quality indicators on the timeliness of goodwill impairments: Evidence from the German setting

BT Albersmann, R Quick - Abacus, 2020 - Wiley Online Library
This study investigates whether goodwill impairments are perceived as timely and whether
specific auditor characteristics affect the perceived timeliness. It therefore contributes to …

Internal control effectiveness, textual risk disclosure, and their usefulness: US evidence

M Elsayed, T Elshandidy - Advances in accounting, 2021 - Elsevier
This paper investigates the impact of internal control effectiveness (ICE) on the level of
textual risk disclosure (TRD; including aggregate risk disclosure and its tone of good news …

Factors affecting Sharīʿah audit quality in Islamic banking institutions of Pakistan: a theoretical framework

A Rashid, MS Ghazi - Islamic Economic Studies, 2021 - emerald.com
Purpose The objective of this study is to present a theoretical framework, which helps
ascertain the meanings of the Sharīʿah audit quality and identify the factors that affect it …

Impact of partner change on audit quality: An analysis of partner and firm specialisation effects

N Arthur, M Endrawes, S Ho - Australian Accounting Review, 2017 - Wiley Online Library
This study investigates the impact of audit partner rotation on audit quality and whether
industry specialisation moderates such a relationship. The results of this study show that …

Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from US-listed foreign firms

WP Liu, HW Huang - International Business Review, 2020 - Elsevier
This study examines whether auditor realignments and voluntary Sarbanes-Oxley (SOX)
Section 404 adoption are associated with the remediation of internal control material …

Small firm audit partner hiring crisis: A role play for critical thinking and negotiation skills

GR Aldhizer - Issues in Accounting Education Teaching …, 2015 - publications.aaahq.org
Small Firm Audit Partner Hiring Crisis: A Role Play for Critical Thinking and Negotiation Skills |
Issues in Accounting Education Teaching Notes | American Accounting Association Skip to Main …

The impact of auditors' industry knowledge and experience on premature sign-offs: Evidence from Jordan

KI Al-Qatamin, Z Salleh, A Ali - International Journal of …, 2021 - publisher.unimas.my
This study aims to investigate the impact of auditors' industry knowledge (AIK) and auditor
experience (EXP) on premature sign-offs (PMSOs) among external auditors. PMSOs is one …