Citations (38)
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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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Christopher Humphrey, Amanda Sonnerfeldt, Naoko Komori & Emer Curtis. (2021) Audit and the Pursuit of Dynamic Repair. European Accounting Review 30:3, pages 445-471.
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Ana Zorio-Grima, María Antonia García-Benau, Alfredo J. Grau-Grau & Floralba Paredes-Ojeda. (2018) El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:2, pages 280-305.
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Josep Garcia-Blandon & Josep M. Argilés-Bosch. (2016) Audit Partner Tenure and Independence in a Low Litigation Risk Setting. Accounting in Europe 13:3, pages 405-424.
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Nicole V.S. Ratzinger-Sakel & Martin W. Schönberger. (2015) Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality. Accounting in Europe 12:1, pages 61-86.
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Peter Walton & Lisa Evans. (2013) Accounting in Europe – 10 years on. Accounting in Europe 10:2, pages 163-173.
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Nicole V. S. Ratzinger-Sakel, Sophie Audousset-Coulier, Jaana Kettunen & Cédric Lesage. (2013) Joint Audit: Issues and Challenges for Researchers and Policy-Makers. Accounting in Europe 10:2, pages 175-199.
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Articles from other publishers (31)
Yosra Mnif & Jihene Kchaou. (2023) Does the rhetoric art in sustainability reports obstruct the assurance practice?. Asian Review of Accounting 31:5, pages 712-732.
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Chanjuan Sun, Jingyu Chen, Shijie Hong, Yinping Zhang, Haidong Kan, Zhuohui Zhao, Furong Deng, Xiangang Zeng, Yuexia Sun, Hua Qian, Wei Liu, Jinhan Mo, Ningrui Liu, Jianguo Guo, Xiaohong Zheng, Chunxiao Su, Zhijun Zou, Hao Li & Chen Huang. (2023) Indoor air quality and its health effects in offices and school buildings in the Yangtze River Delta. Air Quality, Atmosphere & Health.
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Mitchell Van der Zahn & Imen Tebourbi. (2022) Audit quality and abolition of mandated joint-audits: evidence from Kuwait. Journal of Applied Accounting Research 24:1, pages 70-105.
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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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Christian Friedrich, Reiner Quick & Florian Schmidt. (2022) Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital. International Journal of Auditing.
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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 19:3, pages 264-281.
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Justin Logie & Warren Maroun. (2020) Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator. Australian Accounting Review 31:2, pages 128-149.
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Chiraz Ben Ali, Sabri Boubaker & Michel Magnan. (2020) Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms. AUDITING: A Journal of Practice & Theory 39:4, pages 31-55.
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Małgorzata Godlewska. (2020) IMPACT OF THE INTERPLAY BETWEEN FORMAL AND INFORMAL INSTITUTIONS IN THE CORPORATE GOVERNANCE AND INDEPENDENCE OF AUDIT FIRMS: A COMPARATIVE STUDY OF CEECS. Acta Scientiarum Polonorum. Oeconomia 19:1, pages 23-32.
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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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Niels van Nieuw Amerongen & Julia van Pareren. (2019) Vreemde ogen dwingen niet altijd. Maandblad Voor Accountancy en Bedrijfseconomie 93:3/4, pages 63-82.
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Dennis van Liempd, Reiner Quick & Bent Warming-Rasmussen. (2019) Auditor-provided nonaudit services: Post-EU-regulation evidence from Denmark. International Journal of Auditing 23:1, pages 1-19.
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Reiner Quick & Florian Schmidt. (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 41:1, pages 1-21.
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John Christian Langli & Marleen Willekens. 2018. At the Forefront, Looking Ahead. At the Forefront, Looking Ahead
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Aasmund Eilifsen, Reiner Quick, Florian Schmidt & Steffen Umlauf. (2018) Investors' perceptions of nonaudit services and their type in Germany: The financial crisis as a turning point. International Journal of Auditing 22:2, pages 298-316.
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Ewald Aschauer & Reiner Quick. (2018) Mandatory audit firm rotation and prohibition of audit firm-provided tax services: Evidence from investment consultants’ perceptions. International Journal of Auditing 22:2, pages 131-149.
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Ewald Aschauer, Matthias Fink, Andrea Moro, Katharina van Bakel-Auer & Bent Warming-Rasmussen. (2016) Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth. Behavioral Research in Accounting 29:1, pages 19-42.
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Christine Fournès Dattin. (2016) Developments in France regarding the mandatory rotation of auditors: Do they enhance auditors’ independence?. Accounting History 22:1, pages 44-66.
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Annette G. Köhler, Reiner Quick & Marleen Willekens. (2016) The New European Audit Regulation Arena: Discussion of New Rules and Ideas for Future Research. International Journal of Auditing 20:3, pages 211-214.
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Anna Samsonova-Taddei & Javed Siddiqui. (2015) Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy. Journal of Business Ethics 139:1, pages 183-195.
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Dorota Dobija, Iwona Cieślak & Katarzyna Iwuć. (2016) Extended Audit Reporting. An insight from the auditing profession in Poland. Zeszyty Teoretyczne Rachunkowości 2016:86(142), pages 95-118.
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Géraldine Hottegindre, Loïc Belze & Marie-Claire Loison. (2016) La réforme européenne de l’audit : où sont les académiques ?. Comptabilité Contrôle Audit Tome 22:1, pages 121-150.
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Patrick Velte & Carl-Christian Freidank. (2012) 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 40:2, pages 225-246.
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Patrick Krauß, Paul Pronobis & Henning Zülch. (2014) Abnormal audit fees and audit quality: initial evidence from the German audit market. Journal of Business Economics 85:1, pages 45-84.
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Michael Dobler. (2014) Auditor-provided non-audit services in listed and private family firms. Managerial Auditing Journal 29:5, pages 427-454.
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Laura Sierra, Ana Zorio & María A. García‐Benau. (2012) Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies. Corporate Social Responsibility and Environmental Management 20:6, pages 359-370.
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Mohamed M. El-Dyasty. (2017) Multiple Audit Mechanism and Audit Quality: Some Preliminary Evidence. SSRN Electronic Journal.
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Dorota Dobija, Iwona Cieślak & Katarzyna Iwuć. (2013) Extended Audit Reporting - An Insight from the Auditing Profession in Poland. SSRN Electronic Journal.
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Jean Bédard, Charles Piot & Alain Schatt. (2012) Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing. SSRN Electronic Journal.
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Patrick Krauss, Paul Pronobis & Henning Zülch. (2010) Unexpected Audit Fees and Audit Quality: Do Audit Fee Premiums Trigger Error Announcements and Earnings Management?. SSRN Electronic Journal.
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