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Education Full Text (H.W. Wilson)

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Education Full Text (H.W. Wilson)

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Education Full Text (H.W. Wilson)

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The differential impact of distracted auditors in managing portfolio of financially distressed audit clients on audit quality: the role of professional skepticism.

• Authors : Bedeir, Reem Essam¹ (AUTHOR)

Subjects: *AUDITING; *AUDITOR-client relationships; *AUDITORS

• Source: Future Business Journal. 3/18/2024, Vol. 10 Issue 1, p1-19. 19p.

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Education Full Text (H.W. Wilson)

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Education Full Text (H.W. Wilson)

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Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry.

• Authors : Ranasinghe, Tharindra¹ (AUTHOR) ; Yi, Lin² (AUTHOR); Zhou, Ling³ (AUTHOR)

Subjects: *AUDITING fees; *AUDITOR-client relationships; *RISK premiums

• Source: Review of Accounting Studies. Jun2023, Vol. 28 Issue 2, p1107-1139. 33p. 8 Charts.

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Auditor conservatism, audit quality, and real consequences for clients.

• Authors : Hall, Curtis¹ (AUTHOR); Judd, J. Scott² (AUTHOR) ; Sunder, Jayanthi³ (AUTHOR)

Subjects: *AUDITOR-client relationships; *CONSERVATISM (Accounting); *LOAN loss reservesFEDERAL Deposit Insurance Corp.

• Source: Review of Accounting Studies. Jun2023, Vol. 28 Issue 2, p689-725. 37p. 10 Charts, 2 Graphs.

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Education Full Text (H.W. Wilson)

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Earnings announcement delays and implications for the auditor-client relationship.

• Authors : Chapman, Kimball¹ (AUTHOR); Drake, Michael² (AUTHOR); Schroeder, Joseph H.³ (AUTHOR)

Subjects: *EARNINGS announcements; *AUDITOR-client relationships; *FINANCIAL statements

• Source: Review of Accounting Studies. Mar2023, Vol. 28 Issue 1, p45-90. 46p. 1 Diagram, 13 Charts.

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