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European Accounting Review Volume 26, 2017 - Issue 2
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Original Articles

Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects

Cédric LesageJouy-en-Josas, Hec Paris, Paris, FranceCorrespondence[email protected]
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,
Nicole V. S. Ratzinger-SakelInstitute of Auditing and Accounting, University of Hamburg, Hamburg, GermanyView further author information
&
Jaana KettunenManagement Accounting Research Group, University of Jyväskylä, Jyväskylän yliopisto, FinlandView further author information
Pages 311-339 | Received 02 Jan 2014, Accepted 20 Jan 2016, Published online: 13 Apr 2016

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Fatma Jemaa, Kim Klarskov Jeppesen & Nadia M’hirsi. (2023) Institutionally Sustaining or Abandoning Mandatory Joint Audits: The Contrasting Cases of France and Denmark. European Accounting Review 32:4, pages 1025-1052.
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Josette Caruana & Magdalena Kowalczyk. (2021) The Quest for Audit Quality in the Public Sector. Accounting in Europe 18:1, pages 1-25.
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Claus Holm & Frank Thinggaard. (2018) From joint to single audits – audit quality differences and auditor pairings. Accounting and Business Research 48:3, pages 321-344.
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Marcel Haak, Michelle Muraz & Roland Zieseniß. (2018) Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?. Accounting in Europe 15:1, pages 55-80.
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Lassaad Abdelmoula. (2022) Assessment of joint audit mission quality in Tunisia. EuroMed Journal of Business 18:1, pages 68-84.
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Siddharth Bhambhwani & Allen H. Huang. (2023) Auditing Decentralized Finance. SSRN Electronic Journal.
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Marcel Steller & Erich Pummerer. (2023) Auditors’ and Investors’ Assessment of Free Riding in Joints Audits. SSRN Electronic Journal.
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J.‐L. W. Mitchell Van der Zahn. (2022) Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market. International Journal of Auditing 27:1, pages 45-68.
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Svenja Hillebrandt & Nicole V.S. Ratzinger‐Sakel. (2021) Codetermination on the audit committee: An analysis of potential effects on audit quality. International Journal of Auditing 25:2, pages 283-302.
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Markus Widmann, Florian Follert & Matthias Wolz. (2020) What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants. Management Review Quarterly 71:2, pages 455-489.
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Annita Florou, Serena Morricone & Peter F. Pope. (2019) Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects. The Accounting Review 95:2, pages 167-197.
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Matthias F. Baumann & Nicole V. S. Ratzinger‐Sakel. (2020) The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees. International Journal of Auditing 24:1, pages 110-130.
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Florian Hoos, Jorien Louise Pruijssers & Michel W. Lander. (2017) Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism. Journal of Business Ethics 156:2, pages 563-575.
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Christoph Teucher & Nicole V.S. Ratzinger-Sakel. (2022) Observable Indicators for Audit Quality in the Light of Key Audit Matter Reporting. SSRN Electronic Journal.
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Svenja Hillebrandt & Nicole V.S. Ratzinger-Sakel. (2021) Changing the Audit Committee Chair: An Analysis of Potential Effects on Audit Quality and Audit Fees. SSRN Electronic Journal.
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Brigitte Eierle, Sven Hartlieb, David Hay, Lasse Niemi & Hannu Ojala. (2021) External Environment and the Pricing of Audit Services: A Systematic Review of Archival Literature. SSRN Electronic Journal.
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Henrike Biehl, Christopher Bleibtreu & Ulrike Stefani. (2021) The Effects of Joint Audits on Audit Quality and Audit Costs: A Game-theoretical Explanation for Contradictory Empirical Results. SSRN Electronic Journal.
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Svenja Hillebrandt, Nicole V.S. Ratzinger-Sakel & Glen Gray. (2020) Does Audit Client’s Positive Media Attention Matter: An Investigation of Audit Quality and Audit Fees. SSRN Electronic Journal.
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Annita Florou, Serena Morricone & Peter F. Pope. (2017) Proactive Financial Reporting Enforcement: Audit Fee and Financial Reporting Quality Effects. SSRN Electronic Journal.
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Claus Holm. (2016) The New Statutory Audit Framework in Europe: Implications for the Provision of Non-Audit Services. SSRN Electronic Journal.
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