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From joint to single audits – audit quality differences and auditor pairings

From joint to single audits – audit quality differences and auditor pairings

 Holm, Claus.
 2018.
 p. 321-344. English
Auditing.Kiểm toán.Audit qualityAudit pairingsAuditor choiceJoint auditsKiểm toán doanh nghiệpCchất lượng kiểm toán
Tác giả CN Holm, Claus.
Nhan đề From joint to single audits – audit quality differences and auditor pairings / Claus Holm, Frank Thinggaard.
Thông tin xuất bản 2018.
Mô tả vật lý p. 321-344.
Tóm tắt This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies was replaced by a voluntary joint audit system. First, we report the results of a survey of Danish CFOs’ views on and their experiences with the choice of single or joint audits and their perceptions of audit quality. Second, based on data from the mandatory joint audit abolition year and the following two years, we test the audit quality differences using abnormal accruals. Most CFOs perceive that audit quality by a single big four audit firm is the same as it is in joint audits with either one or two big four audit firms. The results of our empirical analysis are in line with the perceptions. We find no evidence of audit quality differences between audits made by a single big four firm and those conducted by either of the two combinations of joint audits.
Thuật ngữ chủ đề Auditing.
Thuật ngữ chủ đề Kiểm toán.
Từ khóa tự do Audit quality
Từ khóa tự do Audit pairings
Từ khóa tự do Auditor choice
Từ khóa tự do Joint audits
Từ khóa tự do Kiểm toán doanh nghiệp
Từ khóa tự do Cchất lượng kiểm toán
Tác giả(bs) CN Thinggard, Frank.
Nguồn trích Accounting and Business Research- Vol.48, No. 3
MARC
Hiển thị đầy đủ trường & trường con
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260[ ] |c 2018.
300[1 0] |a p. 321-344.
520[ ] |a This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies was replaced by a voluntary joint audit system. First, we report the results of a survey of Danish CFOs’ views on and their experiences with the choice of single or joint audits and their perceptions of audit quality. Second, based on data from the mandatory joint audit abolition year and the following two years, we test the audit quality differences using abnormal accruals. Most CFOs perceive that audit quality by a single big four audit firm is the same as it is in joint audits with either one or two big four audit firms. The results of our empirical analysis are in line with the perceptions. We find no evidence of audit quality differences between audits made by a single big four firm and those conducted by either of the two combinations of joint audits.
650[0 0] |a Auditing.
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653[0 ] |a Kiểm toán doanh nghiệp
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