What do we know about empirical joint audit research? A Literature review

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What do we know about empirical joint audit research? A Literature review. / Velte, Patrick.
in: Accounting and Financial Control, Jahrgang 1, Nr. 1, 27.04.2017, S. 4-14.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{0d41a0a6c2c74666ad631227c90c4353,
title = "What do we know about empirical joint audit research?: A Literature review",
abstract = "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.",
keywords = "Management studies, accruals, audit costs, audit fees, audit market concentration, audits quality, auditor independence, earnings management, earnings quality, empirical audit research, joint audits",
author = "Patrick Velte",
year = "2017",
month = apr,
day = "27",
doi = "10.25161/afc.1(1).2017.01",
language = "English",
volume = "1",
pages = "4--14",
journal = "Accounting and Financial Control",
issn = "2543-5485",
publisher = "Kozmenko Science Publishing",
number = "1",

}

RIS

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 -

DOI