Full Length Research Paper
References
Abraham S, Shrives PJ (2014). Improving the relevance of risk factor disclosure in corporate annual reports. Br. Account Rev. 46:91-107. |
|
American Institute of Certified Public Accountants (AICPA) (1997) Consideration of fraud in a financial statement audit. New York: Arens AA, Best P, Shailer G (2007). Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. |
|
Armstrong JS, Overton TS (1977). Estimating nonresponse bias in mail surveys. J. Mark. Res. pp. 396-402. |
|
Ball R, Kothari SP, Robin A (2000). The effect of international institutional factors on properties of accounting earnings. J. Account. Econ. 29:1-51. |
|
Barac K, Van Staden M (2009). The correlation between perceived internal audit quality and defined corporate governance soundness. Afr. J. Bus. Manage. 3:946-958. |
|
Beasley MS, Salterio S (2001). The Relationship Between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience. Social Science Research Network, Rochester, NY. |
|
Beatty RP (1989). Auditor reputation and the pricing of initial public offerings. Account. Rev. pp. 693-709. |
|
Bedard JC, Johnstone KM (2004). Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions. Account. Rev. 79:277-304. |
|
Bell TB, Landsman WR, Shackelford DA (2001). Auditors' perceived business risk and audit fees: Analysis and evidence. J. Account. Res. 39:35-43. |
|
Berger AN, Imbierowicz B, Rauch C (2016). The roles of corporate governance in bank failures during the recent financial crisis. J. Money Credit Bank. 48:729-770. |
|
Bisbe J, Otley D (2004).The effects of the interactive use of management control systems on product innovation. Account. Organ. Soc. 29:709-737. |
|
Botez D (2015). Study Regarding the Need to Develop an Audit Risk Model. Audi. Financ. 13:69-74. |
|
Bozzolan S, O'Regan P, Ricceri F (2006) Intellectual capital disclosure (ICD) A comparison of Italy and the UK. J. Hum. Resour. Cost. Account. 10:92-113. |
|
Budescu DV, Peecher ME, Solomon I (2012). The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk. Audit. J. Pract. Theory 31:19-41. |
|
Cameran M (2005). Audit fees and the large auditor premium in the Italian market. Int. J. Audit. 9:129-146. |
|
Cameran M, Francis JR, Marra A, Pettinicchio A (2013) Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience. Audit. J. Pract. Theory 34:1-24. |
|
Cao W, Li L, Zhou X, Zhou C (2015). Social capital and depression: evidence from urban elderly in China. Aging Ment Health 19:418-429. |
|
Carcello JV, Hermanson DR, Neal TL, Riley RA (2002). Board characteristics and audit fees. Contemp. Account. Res. 19:365-384. |
|
Carcello JV, Neal TL (2000). Audit Committee Composition and Auditor Reporting. Social Science Research Network, Rochester, NY. |
|
Carcello JV, Vanstraelen A, Willenborg M (2009). Rules rather than discretion in audit standards: Going-concern opinions in Belgium. Account. Rev. 84:1395-1428. |
|
Cassell CA, Giroux GA, Myers LA, Omer TC (2012). The effect of corporate governance on auditor-client realignments. Audit. J. Pract. Theory 31:167-188. |
|
Chen C-Y, Lin C-J, Lin Y-C (2008). Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Contemp. Account. Res. 25:415-445. |
|
Chen J, Nairn R, Nelson L (2010). Short and Tweet: Experiments on Recommending Content from Information Streams. Proceedings of the SIGCHI Conference on Human Factors in Computing Systems. |
|
Chen L, Srinidhi B, Tsang A, Yu W (2012). Corporate social responsibility, audit fees, and audit opinions. Audit Fees, and Audit Opinions. |
|
Cohen J, Kida T (1989) The impact of analytical review results, internal control reliability, and experience on auditors' use of analytical review. J. Account. Res. pp. 263-276. |
|
Cohen J, Krishnamoorthy G, Wright A (2010). Corporate Governance in the Post-Sarbanes-Oxley Era: Auditors' Experiences. Contemp. Account. Res. 27:751-786. |
|
Cohen J, Krishnamoorthy G, Wright AM (2002). Corporate governance and the audit process. Contemp. Account Res. 19:573-594. |
|
Cohen JR, Hanno DM (2000). Auditors' consideration of corporate governance and management control philosophy in preplanning and planning judgments. Audit J. Pract. Theory 19:133-146. |
|
Colwyn JT (1992). Understanding management accountants: The rationality of social action. Crit. Perspect. Account 3:225-257. |
|
Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (2015). Arrivano nuovi principi, obbligatori dai bilanci 2015. |
|
Contessotto C, Moroney R (2014). The association between audit committee effectiveness and audit risk. Account Finance 54:393-418. |
|
Davidson WN, Jiraporn P, DaDalt P (2006). Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes. Q J Bus. Econ. 45:69-87. |
|
DeAngelo LE (1981). Auditor size and audit quality. J. Account. Econ. 3:183-199. |
|
Dechow PM, Sloan RG, Sweeney AP (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the sec. Contemp. Account Res. 13:1-36. |
|
DeFond ML, Subramanyam KR (1998). Auditor changes and discretionary accruals. J. Account. Econ. 25:35-67. |
|
Dillman DA (2008). Mail and Internet Surveys: The Tailored Design Method. Wiley, New York. |
|
Dittmann I, Maug E, Schneider C (2010). Bankers on the boards of german firms: What they do, what they are worth, and why they are (still) there. Rev. Financ. 14:35-71. |
|
Dogui K, Boiral O, Heras-Saizarbitoria I (2014). Audit fees and auditor independence: The case of ISO 14001 certification. Int. J. Audit.18:14-26. |
|
Dusenbury RB, Reimers JL, Wheeler SW (2000). The audit risk model: An empirical test for conditional dependencies among assessed component risks. Audit. J. Pract. Theory 19:105-117. |
|
Financial Reporting Council (2008). The audit quality framework. |
|
Fukukawa H, Mock TJ (2011). Audit risk assessments using belief versus probability. Audit. J. Pract. Theory 30:75-99. |
|
Gable GG (1994). Integrating case study and survey research methods: an example in information systems. Eur. J. Inf. Syst. 3:112-126. |
|
Geiger MA, Raghunandan K, Riccardi W (2013). The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions. Account Horiz. 28:59-75. |
|
Giddens A (2013). The Consequences of Modernity. John Wiley & Sons, Hoboken, NJ. |
|
Gull AA, Saeed A, Abid A (2013). Corporate governance and performance: An empirical evidence from textile sector of Pakistan. Afr. J. Bus. Manage. 7:2112. |
|
Hair JF, Black WC, Babin BJ (2006).Multivariate data analysis. Pearson Prentice Hall Upper Saddle River, NJ. |
|
Hambrick DC, Mason PA (1984).Upper Echelons: The Organization as a Reflection of Its Top Managers. Acad. Manage. Rev. 9:193-206. |
|
Hay DC, Knechel WR, Wong N (2006). Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes*. Contemp. Account. Res. 23:141-191. |
|
Hayton JC, Allen DG, Scarpello V (2004). Factor retention decisions in exploratory factor analysis: A tutorial on parallel analysis. Organ Res Methods 7:191-205. |
|
Heltzer W, Shelton SW (2015). Book-Tax Differences and Audit Risk: Evidence from the United States. J. Account Ethics. Public. Policy 16:691-733. |
|
Hogan CE, Martin RD (2009). Risk shifts in the market for audits: An examination of changes in risk for "second tier" audit firms. Audit. J. Pract. Theory 28:93-118. |
|
Hogan CE, Wilkins MS (2008). Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? Contemp. Account. Res. 25:219-242. |
|
Holm C, Zaman M (2012). Regulating audit quality: Restoring trust and legitimacy. Account. Forum. Elsevier. pp. 51-61. |
|
Hope O-K (2003). Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. J Account Res 41:235-272. |
|
Houston RW, Peters MF, Pratt JH (1999). The audit risk model, business risk and audit-planning decisions. Account Rev. 74:281-298. |
|
Hribar P, Kravet T, Wilson R (2014). A new measure of accounting quality. Rev. Account Stud. 19:506-538. |
|
Huber C, Scheytt T (2013). The dispositif of risk management: Reconstructing risk management after the financial crisis. Manage. Account Res. 24:88-99. |
|
Humphrey C, Kausar A, Loft A, Woods M (2011). Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper. Eur. Account. Rev. 20:431-457. |
|
Humphrey C, Loft A, Woods M (2009). The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Account. Organ. Soc. 34:810-825. |
|
IFAC (2007). Hand Book of International Auditing, ISA, NO.400, Audit risk Ethics Pronouncements. |
|
ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. |
|
ISA 330 (2009) International standard on auditing 330. The auditor's responses to assess risk. |
|
Jaggi B, Low PY (2000). Impact of culture, market forces, and legal system on financial disclosures. Int. J. Account. 35:495-519. |
|
Jick TD (1979). Mixing qualitative and quantitative methods: Triangulation in action. Admin. Sci. Q 24:602-611. |
|
Johnstone KM (2000). Clientâ€Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation. Audit. J. Pract. Theory 19:1-25. |
|
Johnstone KM, Bedard JC (2003). Risk Management in Client Acceptance Decisions. Account. Rev. 78:1003-1025. |
|
Jung S, Marron JS, others (2009). PCA consistency in high dimension, low sample size context. Ann. Stat. 37:4104-4130. |
|
Kaiser HF (1960). The application of electronic computers to factor analysis. Educational and psychological measurement. |
|
Kirkpatrick G (2009). The corporate governance lessons from the financial crisis. OECD J. Financ. Mark. Trends 2009:61-87. |
|
Kohler AG (2013). Evaluation of the possible adoption of International Standards on Auditing (ISAs) in the EU. Commissioned by the Internal Market Directorate General of the European Commission. University of Duisburg-Essen. |
|
Krishnan J (2001). Corporate governance and internal control: An empirical analysis. Am. Account. Assoc. Annu. Meet. Atlanta Ga. |
|
Krishnan J (2005). Audit committee quality and internal control: An empirical analysis. Account Rev. 80:649-675. |
|
Krishnan J, Lee JE (2009). Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance. Audit. J. Pract. Theory 28:241-261. |
|
Kvale S, Brinkmann S (2009). Learning the craft of qualitative research interviewing. Sage, Thousand Oaks, California. |
|
Kwon SY, Lim Y, Simnett R (2014). The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market. Audit. J. Pract. Theory 33:167-196. |
|
Magnan M, Markarian G (2011). Accounting, Governance and the Crisis: Is Risk the Missing Link? Eur. Account Rev. 20:215-231. |
|
Malaescu I, Sutton SG (2014). The Reliance of External Auditors on Internal Audit's Use of Continuous Audit. J. Inf. Syst. 29:95-114. |
|
Maletta MJ, Kida T (1993). The effect of risk factors on auditors' configural information processing. Account. Rev. pp. 681-691. |
|
Matarneh GFA (2011). The Commitment of Jordanian Auditors to Assess Audit Risks. Int. J. Bus. Manage. 6:267. |
|
McKinley S, Pany K, Reckers PM (1985). An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions. J. Account. Res. 887-896. |
|
Mintzberg H, Raisinghani D, Théorêt A (1976). The Structure of "Unstructured" Decision Processes. Adm. Sci. Q. 21:246-275. |
|
Mock TJ, Wright A (1993). An exploratory study of auditors' evidential planning judgments. Auditing 12:39. |
|
Mock TJ, Wright AM (1999). Are audit program plans risk-adjusted? Audit. J. Pract. Theory 18:55-74. |
|
Myers JN, Myers LA, Omer TC (2003). Exploring the Term of the Auditorâ€Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? Account. Rev. 78:779-799. |
|
Nunnally JC, Bernstein IH (1994). Psychometric theory. McGraw-Hill, New York. |
|
Persakis A, Iatridis GE (2016). Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective. J. Int. Financ. Mark. Inst. Money. 41:73-101. |
|
Pong C, Ming Chia Y, Lapsley I, Lee H-W (2007). Choice of auditors and earnings management during the Asian financial crisis. Manage. Audit. J. 22:177-196. |
|
Power M (2009). The risk management of nothing. Account. Organ. Soc 34:849-855. |
|
Pratt J, Stice JD (1994). The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. Account. Rev. pp. 639-656. |
|
PriceWaterhouseCoopers (2016). Audit committee excellence series oversight of third-party risks. |
|
Rubin HJ, Rubin IS (2011). Qualitative Interviewing: The Art of Hearing Data. SAGE, Thousand Oaks, CA. |
|
Ruhnke K, Schmidt M (2014). The audit expectation gap: existence, causes, and the impact of changes. Account. Bus. Res. 44:572-601. |
|
Sarens G (2009). Internal auditing research: Where are we going? Editorial. Int. J. Audit. 13:1-7. |
|
Shibano T (1990). Assessing audit risk from errors and irregularities. J. Account. Res. 28:110-140. |
|
Sikka P (2015a). The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence. Crit. Perspect. Account. 30:46-62. |
|
Sikka P (2009). Financial crisis and the silence of the auditors. Account. Organ. Soc. 34:868-873. |
|
Sikka P (2015b). The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms. Account. Forum 39:1-18. |
|
Simunic DA (1980). The pricing of audit services: Theory and evidence. J. Account. Res. pp. 161-190. |
|
Snedecor GW, Cochran WG (1989). Statistical Methods, 8 edition. Iowa State University Press, Ames |
|
Sormunen N, Jeppesen KK, Sundgren S, Svanström T (2013). Harmonisation of Audit Practice: Empirical Evidence from Going-Concern Reporting in the Nordic Countries. Int. J. Audit. 17:308-326. |
|
Stanley JD (2011). Is the audit fee disclosure a leading indicator of clients' business risk? Audit. J. Pract. Theory 30:157-179. |
|
Strawser JR (1991). Examination of the effect of risk model components on perceived audit risk. Am. Account. Assoc. 5717 Bessie DR, Sarasota, FL 34233 |
|
Tsipouridou M, Spathis C (2014). Audit opinion and earnings management: Evidence from Greece. Account. Forum. Elsevier. pp 38-54. |
|
Williams B, Brown T, Onsman A (2012). Exploratory factor analysis: A five-step guide for novices. Aust. J. Paramed. 8:1. |
|
Xu Y, Carson E, Fargher N, Jiang L (2013). Responses by Australian auditors to the global financial crisis. Account Finance 53:301-338. |
|
Yin RK (2011). Applications of Case Study Research. SAGE, Thousand Oaks, CA. |
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0