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Corporate employment, red flags, and audit effort
In: Journal of accounting and public policy, Band 39, Heft 1, S. 106710
ISSN: 0278-4254
Female directors, audit effort and financial reporting quality
In: Spanish Journal of Finance and Accounting
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Single Audit: Efforts Underway To Implement 1996 Refinements
Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the status of efforts to implement the Single Audit Act Amendments of 1996, focusing on: (1) the importance of the 1996 amendments; (2) the actions taken to implement them; and (3) ways in which the refinements will continue to evolve and benefit future single audit efforts."
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Characteristics of General Counsel and External Audit Efforts
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Working paper
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Do credit ratings influence the demand/supply of audit effort?
© 2020, Emerald Publishing Limited. Purpose: Firm management has an incentive to improve credit ratings to enjoy the reputational and financial benefits associated with higher credit ratings. In this study, the authors question whether audit effort in hours can be considered incrementally increasing with credit ratings. Based on legitimacy theory, the authors conjecture that firms with higher credit ratings will demand higher levels of audit effort to signal audit and financial quality compared to firms with higher levels of credit risk. Design/methodology/approach: The authors conduct empirical tests using a sample of Korean-listed firms using a sample period covering 2001–2015. Findings: The results show that firms with higher credit ratings demand higher audit effort in hours compared to client firms with lower credit ratings. The authors interpret that firms with higher ratings (lower risk) demand higher levels of audit effort in hours to reduce information asymmetry and to demonstrate that financial reporting systems are robust based on audit effort signaling audit quality. The authors also interpret that firms with lower credit ratings do not have incentives to signal similar audit quality. The authors also capture the "Big4 auditor expertise" effect by demonstrating that client firms audited by nonBig4 auditors demand additional audit effort with increasing credit rating compared to Big4 clients. Research limitations/implications: Audit effort is considered a signal of firm risk in the literature. This study's results show evidence that audit effort is inversely related to firm risk. Practical implications: The results show that audit hour information is informative and likely managed by firm stakeholders. Internationally, it is not possible to capture the audit demand of clients because listing audit hours on financial statements is not a rule. Given that audit hours can be considered informative, the authors believe that legislators could consider implementing a policy to mandate that audit hours be recorded on international annual reports to enhance transparency. Originality/value: South Korea is one of few countries to list audit effort on annual reports. Therefore, the link between audit effort and credit ratings is unique in South Korea because it is one of few countries in which market participants likely monitor audit effort.
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How Do Audit Team Industry and Client-Specific Experience Impact Audit Effort and Audit Fees?
In: International Journal of Auditing, 25(1), 249-268. https://doi.org/10.1111/ijau.12219
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The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency
In: The Accounting Review (Forthcoming)
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Does the severity of a client's negative environmental, social and governance reputation affect audit effort and audit quality?
In: Journal of accounting and public policy, Band 39, Heft 3, S. 106713
ISSN: 0278-4254
An Analysis of the Effect of Director Remuneration on Audit Effort: Evidence from the Unique South Korean Audit Hour Disclosure Context
In: YBARE-D-24-00272
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