Zobrazeno 1 - 10
of 841
pro vyhledávání: '"W. Robert Knechel"'
Publikováno v:
Data in Brief, Vol 31, Iss , Pp 105743- (2020)
These datasets have been co-submitted to this journal with the research article “A multi-method analysis of the PCAOB's relationship with the audit profession” [1]. The purpose of these datasets is to assist readers of the research article in obt
Externí odkaz:
https://doaj.org/article/deffaa8c60be45df9fdb2967f30b73f8
Publikováno v:
Current Issues in Auditing. 16:P39-P50
SUMMARY This article summarizes Knechel, Thomas, and Driskill (2020), conceptualizing financial auditing as an economic service. In contrast to the production of tangible goods, a central characteristic of economic services is substantial customer/cl
Autor:
W. Robert Knechel
Publikováno v:
International Journal of Auditing. 26:27-31
Autor:
W Robert Knechel
Publikováno v:
Managerial Auditing Journal, 2015, Vol. 30, Issue 8/9, pp. 706-726.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-08-2015-1233
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
Publikováno v:
Contemporary Accounting Research. 38:2461-2495
This study investigates why auditors leave public accounting and the consequences of auditor departures, both of which have been of great concern for audit firms and regulators worldwide. Using data from China and controlling for demographics, we fin
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:141-164
SUMMARY The “organization capital” of a firm consists of its internal investments in its business units, processes, know-how, employee skills, and information systems. We investigate whether a firm's investments in auditor-provided non-audit serv
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
Autor:
Natalia Mintchik, W. Robert Knechel
Publikováno v:
Journal of Business Ethics. 177:463-489
We introduce the concept of fraud tolerance, validate the conceptualization using prior studies in economics and criminology as well as our own independent tests, and explore the relationship of fraud tolerance with numerous cultural attributes using
Publikováno v:
International Journal of Auditing. 25:249-268