Auditing time of financial statements

The research content of this thesis is to find out the factors affecting the time of auditing financial statements by independent auditors in Vietnam. Please refer to the article for more details on the research content.

0p caygaocaolon10 19-02-2021 26 3   Download

This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor effort (resource allocation).

68p fugu897 03-07-2019 21 1   Download

In this study, I examine how the provision of benefit plan audit services has changed over time and I examine the characteristics of engaging the financial statement auditor for benefit plan audits. I also test whether having the same audit firm for both the financial statement audit and the benefit plan audit affects financial statement audit quality and benefit plan audit quality. I test the characteristics of benefit plan quality. I also test benefit plan audit firm switches and financial statement audit firm switches.

104p fugu897 03-07-2019 20 1   Download