Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees
Author:
Affiliation:
1. UNSW Sydney
2. Deakin University and UNSW Sydney
3. Maastricht University and University of Antwerp
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1475-679X.12418
Reference71 articles.
1. An Empirical Investigation of Earnings Restatements by Australian Firms;Ahmed K.;Accounting & Finance,2007
2. Conservatism and Auditor‐Client Negotiations;Antle R.;Journal of Accounting Research,1991
3. Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections;Aobdia D.;Journal of Accounting & Economics,2019
4. Heterogeneity in Expertise in a Credence Goods Setting: Evidence from Audit Partners;Aobdia D.;Review of Accounting Studies,2021
5. Globalization and the Coordinating of Work in Multinational Audits.” Accounting;Barrett M.;Organizations and Society,2005
Cited by 17 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Non-Big 6 audit firms’ access to external resources through inter-organisational relationships;Accounting and Business Research;2024-07-28
2. Do investors differentiate between types of component auditors? Evidence from auditor ratification voting;Journal of Business Finance & Accounting;2024-07-12
3. Employee education, labor protection intensity and auditor risk perception;PLOS ONE;2024-06-21
4. Foreign exchange risk and audit pricing: Evidence from U.S. multinational corporations;Journal of Accounting and Public Policy;2024-05
5. How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility;Contemporary Accounting Research;2023-11-29
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3