The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Gary Pflugrath & Nonna Martinov‐Bennie & Liang Chen, 2007. "The impact of codes of ethics and experience on auditor judgments," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(6), pages 566-589, July.
- repec:eme:ijoes0:ijoes-02-2019-0041 is not listed on IDEAS
- Razana Juhaida Johari & Md. Mahmudul Alam & Jamaliah Said, 2021.
"Investigating factors that influence Malaysian auditors’ ethical sensitivity,"
International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 37(3), pages 406-421, June.
- Razana Juhaida Johari & Md. Mahmudul Alam & Jamaliah Said, 2021. "Investigating factors that influence Malaysian auditors’ ethical sensitivity," Post-Print hal-03538166, HAL.
- Johari, Razana Juhaida & Alam, Md. Mahmudul & Said, Jamaliah, 2021. "Investigating Factors that Influence Malaysian Auditors’ Ethical Sensitivity," OSF Preprints uypba, Center for Open Science.
- Michael Harber & Ben Marx, 2020. "Audit quality and independence concerns in the South African audit industry: Contrasting views," South African Journal of Accounting Research, Taylor & Francis Journals, vol. 34(1), pages 1-23, January.
- Nemiraja Jadiyappa & L. Emily Hickman & Ram Kumar Kakani & Qambar Abidi, 2021. "Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 36(5), pages 724-743, August.
- Athavale, Manoj & Guo, Zhaorui & Meng, Yun & Zhang, Tianshu, 2022. "Diversity of signing auditors and audit quality: Evidence from capital market in China," International Review of Economics & Finance, Elsevier, vol. 78(C), pages 554-571.
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
- Reiner Quick, 2012. "EC Green Paper Proposals and Audit Quality," Accounting in Europe, Taylor & Francis Journals, vol. 9(1), pages 17-38, June.
- Engy E. Abdelhak & Ahmed A. Elamer & Aws AlHares & Craig McLaughlin, 2019. "Auditors’ ethical reasoning in developing countries: the case of Egypt," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 35(4), pages 558-583, October.
- Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
- Tisha Emerson & Stephen Conroy & Charles Stanley, 2007. "Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’ Survey," Journal of Business Ethics, Springer, vol. 71(1), pages 73-87, March.
- Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
- Nelson Waweru, 2014. "Determinants of quality corporate governance in Sub-Saharan Africa," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 29(5), pages 455-485, May.
- Dwi Martani & Nur Aulia Rahmah & Fitriany Fitriany & Viska Anggraita & Zhaojun Yang, 2021. "Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4," Cogent Economics & Finance, Taylor & Francis Journals, vol. 9(1), pages 1901395-190, January.
- Michael Izza, 2019. "‘Why do auditors fail? What might work? What won't?’: a practitioner view," Accounting and Business Research, Taylor & Francis Journals, vol. 49(5), pages 562-564, July.
- Sunday C. Okaro & Gloria O. Okafor, 2015. "Cultural Factors and Audit Quality. Evidence from Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 17-22, April.
- Quick, Reiner, 2012. "EC Green Paper Proposals and Audit Quality," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 60560, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
- Cristina Thomas Alberti & Jean C. Bedard & Olof Bik & Ann Vanstraelen, 2022. "Audit Firm Culture: Recent Developments and Trends in the Literature," European Accounting Review, Taylor & Francis Journals, vol. 31(1), pages 59-109, January.
- Breda Sweeney & Don Arnold & Bernard Pierce, 2010. "The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions," Journal of Business Ethics, Springer, vol. 93(4), pages 531-551, June.
- Nitai Chandra Debnath & Suman Paul Chowdhury & Safaeduzzaman Khan, 2022. "The impact of audit quality on real earnings management: evidence from Bangladesh," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 218-231, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Munkaila Aminu & Bomi Cyril Nomlala & Kiran Baldavoo, 2024. "Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 40-47, May.
- Florio, Cristina, 2024. "A structured literature review of empirical research on mandatory auditor rotation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
- Quick, Reiner & Schmidt, Florian, 2018. "Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 1-21.
- Mohamed M. El-Dyasty & Ahmed A. Elamer, 2022. "Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 264-281, September.
- repec:mth:ijafr8:v:9:y:2019:i:1:p:450-461 is not listed on IDEAS
- Svanberg, Jan & Öhman, Peter, 2015. "Auditors' identification with their clients: Effects on audit quality," The British Accounting Review, Elsevier, vol. 47(4), pages 395-408.
- Fakhroddin MohammadRezaei & Omid Faraji & Zabihollah Rezaee & Reza Gholami-Jamkarani & Mehdi Yari, 2024. "Substantive or symbolic compliance with regulation, audit fees and audit quality," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 32-51, March.
- Puschmann, Lina Carine, 2019. "Die Rotation des verantwortlichen Prüfungspartners als Instrument zur Steigerung der Prüfungsqualität," Junior Management Science (JUMS), Junior Management Science e. V., vol. 4(4), pages 553-565.
- Patrick Velte & Carl-Christian Freidank, 2015. "The link between in- and external rotation of the auditor and the quality of financial accounting and external audit," European Journal of Law and Economics, Springer, vol. 40(2), pages 225-246, October.
- Alhababsah, Salem & Alhaj-Ismail, Alaa, 2023. "Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK," The British Accounting Review, Elsevier, vol. 55(2).
- Helmi A. Boshnak, 2021. "The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia," International Review of Management and Marketing, Econjournals, vol. 11(4), pages 1-12.
- Alhababsah, Salem & Yekini, Sina, 2021. "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
- Agustín J. Sánchez-Medina & Félix Blázquez-Santana & Jesús B. Alonso, 2019. "Do Auditors Reflect the True Image of the Company Contrary to the Clients’ Interests? An Artificial Intelligence Approach," Journal of Business Ethics, Springer, vol. 155(2), pages 529-545, March.
- Ku He & Xiaofei Pan & Gary Tian, 2017. "Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 61-95, January.
- Curtis Hall & J. Scott Judd & Jayanthi Sunder, 2023. "Auditor conservatism, audit quality, and real consequences for clients," Review of Accounting Studies, Springer, vol. 28(2), pages 689-725, June.
- Aree Saeed MUSTAFA & Luqman Muhammed SAEED & Nishtiman Hashim MOHAMMED, 2018. "Auditor Selection in Borsa Istanbul," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 599-599.
- Abdul Rahman Al Natour & Naim Salameh Al-Qadi & Rasmi Meqbel & Hala Zaidan & Hamzah Al-Mawali & Manaf Al-Okaily, 2023. "The Role of Privatisation in Sustaining Auditor Independence: Evidence from the Developing Markets," Sustainability, MDPI, vol. 15(8), pages 1-17, April.
- Reiner Quick & Niklas Schenk & Florian Schmidt & Thilo Towara, 2018. "The impact of corporate governance on auditor choice: evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 251-283, June.
- Alhababsah, Salem, 2019. "Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 71-84.
- Nguyen, Lily & Vu, Le & Yin, Xiangkang, 2020. "The undesirable effect of audit quality: Evidence from firm innovation," The British Accounting Review, Elsevier, vol. 52(6).
- Nahla Abdulrahman Mohammed Raweh & Hasnah Kamardin & Mazrah Malik @ Malek & Abdulwahid Ahmed Hashed Abdullah, 2021. "The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(1), pages 90-103, January.
More about this item
Keywords
Audit Quality; Ethics; Audit Tenure; Audit Size; Ownership Structure;All these keywords.
JEL classification:
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ1:2023-05-14. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.