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Are Audit Firms' Compensation Policies Associated with Audit Quality? · Study

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ArticleAre Audit Firms' Compensation Policies Associated with Audit Quality?

Jürgen Ernstberger2019

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Articlegreen2019

Are Audit Firms' Compensation Policies Associated with Audit Quality?

Jürgen Ernstberger · Christopher W. Koch · Eva Maria Schreiber · Greg Trompeter

58 citations·0/0 files stored·Contemporary Accounting Research

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1996Production, Information Costs and Economic Organization 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997Earnings management to avoid earnings decreases and losses 2005The impact of performance-based compensation on misreporting 2004What do we know about audit quality?

Cited by

2020Determinants and consequences of auditor dyad formation at the top level of audit teams 2019Auditing in the Public Interest: Reforming the Profession by Building on the Strengths of the Existing Accounting Firms 2023Audit-Firm Profitability: Determinants and Implications for Audit Outcomes 2021The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships

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2019Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensationarticle · 12 shared references 2019IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?article · 12 shared references 2014The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatementsarticle · 9 shared references 2021The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnershipsarticle · 9 shared references 2015The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Datapreprint · 9 shared references 2018Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspectionsarticle · 8 shared references

Details

Year2019

Typearticle

Published2019-01-01

VenueContemporary Accounting Research

ISSN-L0823-9150

Languageen

Citations58

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/1911-3846.12528

openalex_workW2946180686

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