Lead engagement partner workload, partner-client tenure and audit reporting lag
نویسندگان
چکیده
منابع مشابه
The Impact of Dual Role of Forensic Accountant-Audit Firm's Partner on Audit Quality
Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...
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The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
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Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit. We test the impact of mandatory partner rotation on audit quality using a unique dataset of a...
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Introduction: Abuse in pregnancy could be a risk factor for poor pregnancy outcomes. Abuse during pregnancy effecting mother may impair the health of fetus directly or indirectly. This study was designed to determine the relationship between abuse in pregnancy and pregnancy outcome in pregnant referred to Gachsaran hospital, Iran. Methods: This descriptive study was conducted on 500 pregn...
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Partner notification is an essential part of case management for sexually transmitted infections. Done correctly it reduces persistent or recurrent infection in the index patient, identifies previously undiagnosed infections, and may thus contribute to reduced transmission in the population. The effectiveness of patient referral of partners can be enhanced through the provision of written infor...
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ژورنال
عنوان ژورنال: Managerial Auditing Journal
سال: 2018
ISSN: 0268-6902
DOI: 10.1108/maj-07-2017-1601