Joint Audit and Accuracy of the Auditor's Report: An Empirical Study
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
- Libby, Robert & Lewis, Barry L., 1982. "Human information processing research in accounting: The state of the art in 1982," Accounting, Organizations and Society, Elsevier, vol. 7(3), pages 231-285, July.
- Trotman, Kt & Yetton, Pw, 1985. "The Effect Of The Review Process On Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 256-267.
- Bloom, Robert & Elgers, Pieter T. & Murray, Dennis, 1984. "Functional fixation in product pricing: A comparison of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 1-11, January.
- Jere Francis & Chrystelle Richard & Ann Vanstraelen, 2006.
"Assessing France's Joint Audit Requirement: Are Two Heads Better Than One?,"
Post-Print
halshs-00153518, HAL.
- Jere Francis & Chrystelle Richard & Ann Vanstraelen, 2007. "Assessing France's Joint Audit Requirement: Are Two Heads Better Than One?," Post-Print halshs-00153510, HAL.
- Daroca, Frank P., 1984. "Informational influences on group decision making in a participative budgeting context," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 13-32, January.
- Dirsmith, Mark W. & Covaleski, Mark A., 1985. "Informal communications, nonformal communications and mentoring in public accounting firms," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 149-169, April.
- Keasey, Kevin & Watson, Robert, 1989. "Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 337-345, July.
- repec:dau:papers:123456789/1073 is not listed on IDEAS
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Shun-Ji Jin & In Tae Hwang & Sun Min Kang, 2018. "Improving Sustainability through a Dual Audit System," Sustainability, MDPI, vol. 10(1), pages 1-15, January.
- 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.
- Marco Haid & Sabine Graschitz & Peter Heimerl, 2019. "Error Reports in the Light of Error Management Climate, Task Complexity and Personnel Composition," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 12(3), pages 14-23, December.
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.- Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
- Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
- Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
- Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2023. "Learning in the auditing profession: A framework and future directions’," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
- Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
- Causholli, Monika & Floyd, Theresa & Jenkins, Nicole Thorne & Soltis, Scott M., 2021. "The ties that bind: Knowledge-seeking networks and auditor job performance," Accounting, Organizations and Society, Elsevier, vol. 92(C).
- Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
- Melinda Timea FÜLÖP & Mirela-Oana PINTEA, 2014. "Effects Of The New Regulation And Corporate Governance Of The Audit Profession," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 545-554, July.
- Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.
- Nieves Carrera & Nieves Gómez‐Aguilar & Christopher Humphrey & Emiliano Ruiz‐Barbadillo, 2007. "Mandatory audit firm rotation in Spain: a policy that was never applied," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 671-701, September.
- Ghafran, Chaudhry & O'Sullivan, Noel, 2017. "The impact of audit committee expertise on audit quality: Evidence from UK audit fees," The British Accounting Review, Elsevier, vol. 49(6), pages 578-593.
- Kristian D. Allee & Daniel D. Wangerin, 2018. "Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)," Review of Accounting Studies, Springer, vol. 23(4), pages 1629-1664, December.
- Samuel Jebaraj Benjamin, 2019. "The Effect of Financial Constraints on Audit Fees," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 59-87.
- Viator, Ralph E., 2001. "The association of formal and informal public accounting mentoring with role stress and related job outcomes," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 73-93, January.
- E. Fedorova A. & M. Chukhlantseva A. & D. Chekrizov V. & ЕЛЕНА Федорова АНАТОЛЬЕВНА & МАРИЯ Чухланцева АЛЕКСАНДРОВНА & ДМИТРИЙ Чекризов ВАСИЛЬЕВИЧ, 2017. "Нормативные значения коэффициентов финансовой устойчивости: особенности видов экономической деятельности // Normative Values of Financial Stability Ratios: Industry-Specific Features," Управленческие науки // Management Science, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 7(2), pages 44-55.
- Stocks, Morris H. & Harrell, Adrian, 1995. "The impact of an increase in accounting information level on the judgment quality of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 685-700.
- Andrew J. Rosman, 2011. "Auditors' going‐concern judgments: rigid, adaptive, or both?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(1), pages 30-45, February.
- Iyer, Venkataraman M. & Bamber, E. Michael & Barefield, Russell M., 1997. "Identification of accounting firm alumni with their former firm: Antecedents and outcomes," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 315-336.
- Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
- Lennox, Clive & Pittman, Jeffrey, 2010. "Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 84-103, February.
More about this item
Keywords
Audit quality; Auditor's report; Consensus; Empirical study; Joint audit;All these keywords.
JEL classification:
- C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- 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:tei:journl:v:5:y:2012:i:2:p:7-42. 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: Kostas Stergidis (email available below). General contact details of provider: https://edirc.repec.org/data/dbikagr.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.