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[HTML][HTML] A model and literature review of professional skepticism in auditing
A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
Practice & Theory | American Accounting Association Skip to Main Content American Accounting …
Practice & Theory | American Accounting Association Skip to Main Content American Accounting …
Risk monitoring and control in audit firms: A research synthesis
This paper summarizes the research literature related to audit firm quality control, with a dual
purpose:(1) to provide information on the current state of knowledge with regard to the ways …
purpose:(1) to provide information on the current state of knowledge with regard to the ways …
The effect of company characteristics and auditor characteristics to audit report lag
Purpose The purpose of this paper is to examine and analyze the factors that affect an
auditor's efficiency in completing the audit process proxied by audit report lag. The factors …
auditor's efficiency in completing the audit process proxied by audit report lag. The factors …
Audit quality: Insights from the academic literature
This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …
of existing definitions of audit quality and describe general frameworks for establishing audit …
Understanding audit quality: Insights from audit professionals and investors
Projects seeking to define, measure, and evaluate audit quality are on the agendas of
auditing standards setters as well as audit firms. The Public Company Accounting Oversight …
auditing standards setters as well as audit firms. The Public Company Accounting Oversight …
Audit quality and audit report lag: case of Indonesian listed companies
Purpose The purpose of this paper is to empirically examine the relation between two
dimensions of auditor quality, namely, auditor industry specialization and auditor reputation …
dimensions of auditor quality, namely, auditor industry specialization and auditor reputation …
Does auditor industry specialization improve audit quality?
This study examines whether auditor industry specialization, measured using the auditor's
within‐industry market share, improves audit quality and results in a fee premium. After …
within‐industry market share, improves audit quality and results in a fee premium. After …
The effect of audit experience on audit fees and audit quality
Prior research on audit experience focuses on behavioral studies that are conducted by
running experiments. Although these studies provide evidence on the role of experience in …
running experiments. Although these studies provide evidence on the role of experience in …
Auditor industry specialization and earnings quality
This study examines the association between measures of earnings quality and auditor
industry specialization. Prior work has examined the association between auditor brand …
industry specialization. Prior work has examined the association between auditor brand …
National and office‐specific measures of auditor industry expertise and effects on audit quality
Our paper examines whether audit quality is higher for industry audit specialists at the
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …