Zobrazeno 1 - 10
of 48
pro vyhledávání: '"Marleen Willekens"'
Publikováno v:
Journal of Accounting Research. 59:1651-1688
In this paper we argue that audit firms rationally consider the potential reactions of their rivals when deciding how fiercely to compete in a given market. Based on prior literature in the field of industrial organization (Bernheim and Whinston [199
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1360be093fb5422df3204d913006c3cb
https://doi.org/10.1111/1475-679x.12406
https://doi.org/10.1111/1475-679x.12406
Publikováno v:
The Accounting Review. 96:129-152
Economic incentives are fundamental for understanding auditor behavior. In this paper, we investigate the association between the extent of partners' fee-based compensation, partners' observable net wealth, and audit quality. Using a sample of Belgia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::abc3863d53656ef4d686d065d4b1303c
https://doi.org/10.2308/tar-2018-0109
https://doi.org/10.2308/tar-2018-0109
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::63a696ef4c9f03b7f532fd6d94d88ade
https://doi.org/10.2139/ssrn.4232128
https://doi.org/10.2139/ssrn.4232128
This study empirically examines whether mandatory audit fee disclosure affects audit pricing and price competition in the private client segment of the Belgian audit market. We expect price competition between auditors to intensify after mandatory pu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ccc09fc75ed5047acbc214afd6920da2
https://lirias.kuleuven.be/handle/123456789/658452
https://lirias.kuleuven.be/handle/123456789/658452
Publikováno v:
At the Forefront, Looking Ahead. :159-176
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::122c229002f3ecc97c9c646299fe9307
https://doi.org/10.18261/9788215031583-2018-11
https://doi.org/10.18261/9788215031583-2018-11
Publikováno v:
Journal of Accounting, Auditing and Finance
This study examines whether auditor market power is associated with audit quality. Regulators around the world have repeatedly expressed concerns about the high levels of supplier concentration, the limited number of audit suppliers in the audit mark
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fab07eac29f867668252a1ace0bd9b96
https://hdl.handle.net/11250/2992538
https://hdl.handle.net/11250/2992538
Publikováno v:
International Journal of Auditing. 20:211-214
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a8a378569723d8a46c63b8874d445e90
https://doi.org/10.1111/ijau.12078
https://doi.org/10.1111/ijau.12078
Publikováno v:
SSRN Electronic Journal.
In this paper we argue that audit firms rationally consider the potential reactions of their rivals when deciding how fiercely to compete in a given market. Based on prior literature in the field of industrial organization (Bernheim and Whinston [199
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d73f6cee8bb201f8cb0427fc0b41862d
https://doi.org/10.2139/ssrn.3459150
https://doi.org/10.2139/ssrn.3459150
Publikováno v:
Accounting Horizons. 30:23-39
SYNOPSIS In most European countries, U.S.-owned subsidiaries are required by law to file separate entity financial statements in local GAAP. We use this unique institutional setting to examine whether the Sarbanes-Oxley Act of 2002 (SOX) had a flow-t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d66ffdc590c0299be36ef05a3195c667
https://doi.org/10.2308/acch-51241
https://doi.org/10.2308/acch-51241