Zobrazeno 1 - 10
of 42
pro vyhledávání: '"Brian W. Mayhew"'
Publikováno v:
Managerial Auditing Journal. 34:1149-1172
Purpose This paper aims to evaluate policymakers’ concerns about the lack of competition in highly concentrated markets for public company audits by examining the association between audit fees and the inequality of Big 4 market shares at both the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b2661940ca07ea0dc0f8bc9cc4f60d8a
https://doi.org/10.1108/maj-07-2018-1930
https://doi.org/10.1108/maj-07-2018-1930
Autor:
Patrick J. Hurley, Brian W. Mayhew
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:131-149
SUMMARY We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact of high-quality competition on other auditors' supply of and managers' demand for audit quality. Theory predicts that managers wil
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c74ae70379a7887028811ee0bd8298d7
https://doi.org/10.2308/ajpt-52478
https://doi.org/10.2308/ajpt-52478
Publikováno v:
Accounting Horizons. 33:69-73
SYNOPSIS This introduction to Audit Data Analytics Research overviews the forum's five articles that showcase recent advances in audit data analytics technology and methodology. The articles are discussed through the prism of design science research
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c83ced3199d4213bac4732927836f726
https://doi.org/10.2308/acch-52459
https://doi.org/10.2308/acch-52459
Publikováno v:
The Accounting Review. 94:233-250
We use experimental economic markets to examine the impact of changing institutional design features on audit quality. Specifically, we manipulate auditors' economic accountability to managers by altering who hires the auditor—a manager or an indep
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d41e7a667f346c9e6dadcfd57514c9d7
https://doi.org/10.2308/accr-52224
https://doi.org/10.2308/accr-52224
Publikováno v:
Journal of Accounting Research. 56:673-711
We use experimental markets to examine whether providing consulting services to a nonaudit client impacts audit quality. Our paper directly addresses concerns raised by the Public Company Accounting Oversight Board that the largest public accounting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::199bddc6795efb957076727f78c1fe15
https://doi.org/10.1111/1475-679x.12197
https://doi.org/10.1111/1475-679x.12197
Autor:
Brian W. Mayhew
Publikováno v:
Accounting Horizons. 31:125-128
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c89b3a608a938e20b1877d2c7ec7423a
https://doi.org/10.2308/acch-10519
https://doi.org/10.2308/acch-10519
Publikováno v:
SSRN Electronic Journal.
This study uses experimental economic markets to investigate the impact of risk and the potential for loss on managers’ demand for audit quality. We posit that these two important contextual factors influence managers’ audit quality preferences.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::44385871c7ea0a3a00c12e6a429e080c
https://doi.org/10.2139/ssrn.3425666
https://doi.org/10.2139/ssrn.3425666
Publikováno v:
SSRN Electronic Journal.
We investigate whether family firms are more likely to engage in related party transactions (RPTs) and the impact of RPTs on the previously documented family firm value premium (Anderson and Reeb 2003). While RPTs are strategic in some situations and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c56a5c3e1141fead04ea99581dc21f4d
https://doi.org/10.2139/ssrn.3154565
https://doi.org/10.2139/ssrn.3154565
Publikováno v:
The Accounting Review. 91:907-931
This study examines local characteristics associated with non-Big 4 local market leadership and the impact of non-Big 4 local market leadership on competition. We identify non-Big 4 local market leaders by collecting accounting firm rankings from bus
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a7d8a23627131fb7118cb072de3886da
https://doi.org/10.2308/accr-51198
https://doi.org/10.2308/accr-51198
Publikováno v:
SSRN Electronic Journal.
We use experimental markets to examine whether providing consulting services to a non‐audit client impacts audit quality. Our paper directly addresses concerns raised by the Public Company Accounting Oversight Board that the largest public accounti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3a5d8739d813016c961f5dff2fb31578
https://doi.org/10.2139/ssrn.3095694
https://doi.org/10.2139/ssrn.3095694