What do we know about empirical joint audit research? A Literature review
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Accounting and Financial Control, Jahrgang 1, Nr. 1, 27.04.2017, S. 4-14.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - What do we know about empirical joint audit research?
T2 - A Literature review
AU - Velte, Patrick
PY - 2017/4/27
Y1 - 2017/4/27
N2 - This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. This is followed by a discussion of the following output factors of joint audits: (1) audit quality; (2) audit costs and (3) audit market concentration. We will summarize the key findings in each area, and provide a description of the analyzed proxies. Finally, we will discuss the current limitations of the studies and give useful recommendations for future empirical research activities in this topic.
AB - This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. This is followed by a discussion of the following output factors of joint audits: (1) audit quality; (2) audit costs and (3) audit market concentration. We will summarize the key findings in each area, and provide a description of the analyzed proxies. Finally, we will discuss the current limitations of the studies and give useful recommendations for future empirical research activities in this topic.
KW - Management studies
KW - accruals
KW - audit costs
KW - audit fees
KW - audit market concentration
KW - audits quality
KW - auditor independence
KW - earnings management
KW - earnings quality
KW - empirical audit research
KW - joint audits
U2 - 10.25161/afc.1(1).2017.01
DO - 10.25161/afc.1(1).2017.01
M3 - Journal articles
VL - 1
SP - 4
EP - 14
JO - Accounting and Financial Control
JF - Accounting and Financial Control
SN - 2543-5485
IS - 1
ER -