Advanced search
Publication Cover
Accounting in Europe Volume 10, 2013 - Issue 2
Submit an article Journal homepage
2,602
Views
45
CrossRef citations to date
0
Altmetric
Issues in European Accounting

Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Nicole V. S. Ratzinger-SakelInstitute of Accounting and Auditing, Ulm University, Helmholtzstraße 22, 89073Ulm, GermanyCorrespondence[email protected]
,
Sophie Audousset-CoulierDepartment of Accountancy, Concordia University, 1455 de Maisonneuve West, Montréal, QuébecH3G 1M8, Canada
,
Jaana KettunenSchool of Business and Economics, University of Jyväskylä, P.O. Box 35, FI-40014, University of Jyväskylä, Finland
&
Cédric LesageAccounting & Management Control Department, HEC Paris, 1, rue de la Libération, 78351Jouy-en-Josas, France
Pages 175-199 | Published online: 22 Oct 2013

Citations (45)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (7)

Rui Zhang, Raymond M. K. Wong, Agnes W. Y. Lo & Gaoliang Tian. (2022) Can mandatory dual audit reduce the cost of equity? Evidence from China. Accounting and Business Research 52:3, pages 291-320.
Read now
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.
Read now
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.
Read now
Marius Gros & Daniel Worret. (2016) Lobbying and Audit Regulation in the EU. Accounting in Europe 13:3, pages 381-403.
Read now
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.
Read now
Klaus Ruhnke & Martin Schmidt. (2016) Changing the Institutional Framework of Statutory Audit: Internal Stakeholders' Perceptions of the Associated Benefit and Costs. European Accounting Review 25:1, pages 59-79.
Read now
Sophie Audousset-Coulier. (2015) Audit Fees in a Joint Audit Setting. European Accounting Review 24:2, pages 347-377.
Read now

Articles from other publishers (38)

Michael Eric Bradbury & Oksana Kim. (2023) The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality. Journal of Applied Accounting Research.
Crossref
Deepak Verma, Varun Dawar & Pankaj Chaudhary. (2023) Do audit attributes impact earnings quality? Evidence from India. Asian Journal of Accounting Research.
Crossref
Deepa Mangala & Neha Singla. (2021) Do corporate governance practices restrain earnings management in banking industry? Lessons from India. Journal of Financial Reporting and Accounting 21:3, pages 526-552.
Crossref
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.
Crossref
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.
Crossref
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.
Crossref
Mehdi Nekhili, Fahim Javed & Haithem Nagati. (2021) Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management. Journal of Business Ethics 177:2, pages 233-260.
Crossref
Min-Jeng Shiue, Peng-Chia Chiu, Li-Chun Kuo & Shu-Ling Yeh. (2022) Signing networks of audit partners and accruals quality: evidence from Taiwan. Managerial Auditing Journal 37:4, pages 464-485.
Crossref
Monye-Emina EmifeHenryHenry & Edirin Jeroh. (2022) Determinants of abnormal audit fees in international financial reporting standards-based financial statements. Ekonomski horizonti 24:1, pages 75-93.
Crossref
Josep Garcia-Blandon, David Castillo-Merino, Josep M. Argilés-Bosch & Diego Ravenda. (2021) MANDATORY JOINT AUDIT AND AUDIT QUALITY IN THE CONTEXT OF THE EUROPEAN BLUE CHIPS. Journal of Business Economics and Management 22:5, pages 1378-1395.
Crossref
Jingqi Zhu, Crawford Spence & Mahmoud Ezzamel. (2021) Thinking like the state: Doxa and symbolic power in the accounting field in China. Accounting, Organizations and Society 93, pages 101235.
Crossref
Henry Chalu. (2021) Board characteristics, auditing characteristics and audit report lag in African Central Banks. Journal of Accounting in Emerging Economies 11:4, pages 578-609.
Crossref
Brigitte Eierle, Sven Hartlieb, David C. Hay, Lasse Niemi & Hannu Ojala. (2021) Importance of country factors for global differences in audit pricing: New empirical evidence. International Journal of Auditing 25:2, pages 303-331.
Crossref
Amany Ahmed Wahba. (2021) The Role Of Joint Review In Reducing Negative Profit Management Practices In Joint Stock Companies, Egypt. Journal Of Organizational Behavior Research 6:2, pages 1-17.
Crossref
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.
Crossref
Mohammad Nurunnabi, Han Donker & Eva Jermakowicz. (2020) Joint audits and mutual ties of audit firm networks. Business Horizons 63:4, pages 435-449.
Crossref
Lawrence Chui, Oksana Kim & Byron J. Pike. (2020) The Effect of Audit Duality on Audit Quality. Journal of International Accounting Research 19:2, pages 65-89.
Crossref
Hana Ajili & Hichem Khlif. (2020) Political connections, joint audit and tax avoidance: evidence from Islamic banking industry. Journal of Financial Crime 27:1, pages 155-171.
Crossref
Yasser Barghathi, Esinath Ndiweni & Alhashmi Aboubaker Lasyoud. (2020) Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE. Corporate Ownership and Control 17:2, pages 32-45.
Crossref
Nicolai J. Foss & Stefan Linder. 2019. Microfoundations. Microfoundations.
Jost Kovermann & Patrick Velte. (2019) The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation 36, pages 100270.
Crossref
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.
Crossref
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.
Crossref
Mehdi Nekhili, Fahim Javed & Tawhid Chtioui. (2018) Gender-diverse audit partners and audit fee premium: The case of mandatory joint audit. International Journal of Auditing 22:3, pages 486-502.
Crossref
Lamya Kermiche & Charles Piot. (2016) The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience. Journal of Accounting, Auditing & Finance 33:4, pages 463-484.
Crossref
Jamel Azibi. (2018) Joint audit and financial scandal: The case of the French context. International Journal of ADVANCED AND APPLIED SCIENCES 5:7, pages 1-7.
Crossref
Qiang Guo, Christopher Koch & Aiyong Zhu. (2017) Joint audit, audit market structure, and consumer surplus. Review of Accounting Studies 22:4, pages 1595-1627.
Crossref
Ahmed Al-Hadi, Ahsan Habib, Khamis Al-Yahyaee & Baban Eulaiwi. (2017) Joint audit, political connections and cost of debt capital. International Journal of Auditing 21:3, pages 249-270.
Crossref
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.
Crossref
Nathalie Gonthier-Besacier, Géraldine Hottegindre & Sandrine Fine-Falcy. (2016) Audit Quality Perception: Beyond the ‘Role-Perception Gap’. International Journal of Auditing 20:2, pages 186-201.
Crossref
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.
Crossref
Claus Holm & Frank Thinggaard. (2016) Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency. International Journal of Auditing 20:1, pages 1-16.
Crossref
Nicolas Berland & Charles Piot. (2014) Éditorial. Comptabilité Contrôle Audit Tome 20:3, pages 7-14.
Crossref
Oliver Marnet. (2021) Joint audit and audit quality. SSRN Electronic Journal.
Crossref
Imene BenSlimene. (2018) Audit Regulation, Auditor Industry Expertise and Effects on Audit Pricing. SSRN Electronic Journal.
Crossref
Mohamed M. El-Dyasty. (2017) Multiple Audit Mechanism and Audit Quality: Some Preliminary Evidence. SSRN Electronic Journal.
Crossref
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.
Crossref
Mingcherng Deng, Tong Lu, Dan A. Simunic & Minlei Ye. (2012) Do Joint Audits Improve or Impair Audit Quality?. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.