The effect of auditor changes on audit fees, audit hours, and audit quality

Deis, Donald R.; Giroux, Gary

doi:10.1016/0278-4254(95)00041-0

Cited by 196 publications

(138 citation statements)

References 12 publications

Supporting

Mentioning

115

Contrasting

Unclassified

Order By: Relevance

“…D'ailleurs, la littérature est généreuse en matière de facteurs pouvant expliquer la qualité de l'audit externe. Parmi ces facteurs, nous citons à titre d'exemples la dimension internationale de la firme auditée (Piot 2001), l'importance de l'actif courant d'exploitation (Kane et Velury 2004), la durée de la relation entre la firme auditée et l'auditeur (Deis et Giroux 1996). Pour notre part, nous avons choisi de nous inspirer des travaux effectués sur la thématique de la gouvernance et qui ont tendance à tester et à faire ressortir des relations non-linéaires entre les variables d'intérêt et les variables de gouvernance (Morck et al 1988 ;Barnhart et Rosenstein 1998).…”

Section: Variablesunclassified

Structure de propriété et qualité de l'audit externe : cas des entreprises belges cotées

Gana¹,

Lajmi²

2012

Gestion 2000

View full text Add to dashboard Cite

Section: Variablesunclassified

Structure de propriété et qualité de l'audit externe : cas des entreprises belges cotées

Gana¹,

Lajmi²

2012

Gestion 2000

View full text Add to dashboard Cite

“…Köhler and Ratzinger-Sakel (2012) found strong reductions in fees when auditors changed. Deis and Giroux (1996) and Simon and Francis (1988) highlighted that change is associated with significant reductions in fees; this behavior might be justified by firms on the grounds that, to establish new clients, they could charge lower initial values, adjusting them later.…”

Section: Previous Studiesmentioning

confidence: 99%

Determinantes dos Honorários de Auditoria: um Estudo nas Empresas Listadas na BM&FBOVESPA, Brasil

Castro

Peleias

Silva

2015

Rev. contab. finanç.

View full text Add to dashboard Cite

This paper analyzes the determinants of audit fees paid by companies listed on the BM&FBOVESPA. Data referring to listed companies for 2012 show a positive relationship between fees and the variables size, client's complexity, and Big N auditors. The risk perceived by the auditor demonstrated to affect the values of fees differently in larger and smaller clients. In smaller clients, the results suggest that the auditor charges lower fees to more leveraged and riskier clients, contrary to the hypothesis that the auditor might charge higher fees as a reward for his risk. In turn, in larger clients, the results demonstrate that clients with higher risk, as measured by liquidity and leverage, or those having stronger governance practices, tend to spend more on auditing. As for changing the auditor, the results pointed out that larger clients pay less in the first year of audit. These results qualify the findings of Hallak and Silva (2012), suggesting the need for further research with temporally more extensive bases.

show abstract

“…e size of the teams determines the total of hours allocated to auditing jobs and consequently the audit quality. As the greater the audit e ort (hours of work), the greater is the probability that the auditor will nd nonconformities in accounting statements (Caramanis & Lennox, 2008), the total number of sta hours available for the audit will a ect the overall quality of the process (Deis & Giroux, 1992;Portal, 2011).…”

Section: Literature Of Audit Quality In Governmentsmentioning

confidence: 99%

The diversity of the Brazilian regional Audit Courts on government auditing

Lino

Aquino

2017

Rev. contab. finanç.

View full text Add to dashboard Cite

Currently, the 33 regional audit courts are responsible to monitor the public nancial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. is article aims to analyze the diversity of internal con guration of these regional audit courts and to discuss the potential associations with the nancial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to o cial documents from the audit courts, such as audit manuals and activities reports. e audit quality drivers were identi ed within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identi ed con gurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. e discussion shows that dissimilarities on the courts' con gurations, as they are responsible to audit a speci c country area, will contribute to a di erent coercion level on scal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. is paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality e ects in the public nance studies in Brazil.

show abstract

The effect of auditor changes on audit fees, audit hours, and audit quality

Cited by 196 publications

References 12 publications

Structure de propriété et qualité de l'audit externe : cas des entreprises belges cotées

Structure de propriété et qualité de l'audit externe : cas des entreprises belges cotées

Determinantes dos Honorários de Auditoria: um Estudo nas Empresas Listadas na BM&FBOVESPA, Brasil

The diversity of the Brazilian regional Audit Courts on government auditing

Contact Info

Product

Resources

About