Mandatory auditor rotation is designed to increase auditor independence. However, there already exist substantial regulations that ensure auditor independence, such as mandatory audit partner rotation, requiring auditor selection and supervision by audit committees consisting of independent directors, and limitations on the non-audit fees audit firms receive from the companies they audit. Many ...

This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...

ACKNOWLEDGMENTS We would like to thank Daniel O'Leary (editor), Bob Berry (former editor) for the encouragement and three anonymous referees for their helpful comments. Summary Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the ...

We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...


 This study aims to examine the effect financial distress, nature of industry and change in auditor on fraudulent reporting. The population this were all manufacturing companies listed Indonesia Stock Exchange 2015-2019. sample is that have reported company's annual report. analytical tool used SPSS version 25. results showed there was a negative influence between distress reporting found...

JEL Classification O34, K41, G24, M41, M42. A survey of patent litigation in the Taiwan electronics industry between 2010 and 2015 provides insight into the causes and economic consequences of patent litigation. This survey had three key what were the findings of this study? First, companies with patents for new inventions are more likely to file plaintiff-initiated lawsuits and less likely to ...

In May 2005, the “Report of the Auditor General on Seniors Care and Programs” (“the Report”) was released.1 The Auditor General examined services provided to seniors in long-term care facilities, the Seniors Lodge Program and the Alberta Seniors Benefit Program.2 In total, the systems of nine Regional Health Authorities (RHAs), 25 long-term care facilities, and 20 lodge operators were examined....

Objective – This study explores the effect of auditor firm size and audit committee financial expertise on voluntary disclosure Nigerian listed banks. Design/methodology The correlational research design is adopted. secondary data source was obtained from audited annual statement banks 2008 to 2018. sample 13 drawn out a population 15 as reflected in Stock Exchange (NSE) fact book at 31st Decem...

expert discovery is a quest in search of finding an answer to a question: “who is the best expert of a specific subject in a particular domain within peculiar array of parameters?” expert with domain knowledge in any field is crucial for consulting in industry, academia and scientific community. aim of this study is to address the issues for expert-finding task in real-world community. collabor...