The impact of Big 4 consulting on audit reporting lag and restatements

Findings. This paper finds that consulting practice size has a positive and statistically significant influence on audit reporting lag and ...

Findings This paper finds that consulting practice size has a positive and statistically significant influence on audit reporting lag and restatement rate. The ...

The impact of Big 4 consulting on audit reporting lag and restatements

Purpose - This paper responds to concerns raised by the Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board ...

An Analysis of Restatements Due to Errors and Auditor Changes by ...

... auditor changes, reported that in 2003 each of the Big Four ... from using the same firm for auditing and consulting services (Yoon, 2004). ... report, the company ...

Managerial ability, audit quality, and audit report lag - ScienceDirect

This finding suggests that auditors with fewer resources and/or reputation concerns depend more on the client management team that assists them ...

The impact of external auditors on firms' financial restatements

But there are indications that especially auditor expertise and audit firm size significantly decrease financial restatements. In discussing ...

How Consulting Services Could Kill Private-Sector Auditing

... The Big Four accounting firms provide three key services: audit, tax and advisory services. Wyatt (2004) and Hermanson (2009) found that the services ...

Supplemental datasets for the examination of the revival of large ...

... consulting practices at the big 4 and audit quality ... Further, the negative effect on audit quality persists over time for restatements ... reports on each ...

مقاله انگلیسی رایگان در مورد تاثیر 4 مشاور مشهور در تاخیر گزارش ...

Specifically, we explore the question: Does the regrowth of sizable consulting practices by the Big 4 influence audit reporting lag and restatement rates? The ...

The impact of external auditors on firms' financial restatements

But there are indications that especially auditor expertise and audit firm size significantly decrease financial restatements. In discussing potential future ...

The Relationship between Audit Report Lags and Future ...

In the second stage, we use a restatement model that includes the abnormal ARL, as well as controls for audit firm characteristics, market ...

Has The Revival Of Consulting Practices At The Big 4 Impacted ...

Big 4 acquisitions of consulting firms can sometimes improve, but also decrease the quality of their financial statement audits, ...

the effect of Super Bowl hosting on audit and financial reporting ...

“The Impact of Big 4 consulting on audit reporting lag and restatements” Managerial Auditing Journal, Vol. 32, No. 1, pp 19-49. https://doi.org/10.1108/MAJ ...

An Empirical Research on Audit Report Timeliness

This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of ...

Determinants of audit report lag: A meta‐analysis

The impact of Big 4 consulting on audit reporting lag and restatements. Managerial Auditing Journal, 32(1), 19–49. *. Mitra, S., Jaggi, B., & Hossain, M ...

Impact of Company Size, Political Connections, Audit Opinion and ...

[12] Meckfessel, M.D. and Sellers, D., The impact of Big 4 consulting on audit reporting lag and restatements. Managerial Auditing Journal, 32(1) (2017) 19–49.

Determinants of audit report lag: A meta‐analysis - Habib - 2019

We find that audit opinion and audit season variables increase audit report lag, whereas Big 4 affiliation, nonaudit services, and auditor ...

Required Study on the Potential Effects of Mandatory Audit Firm ...

... Big 4 firms for audit services. Given this ... effect on the new auditor's potential for appropriately dealing with material financial reporting issues.

The impact of external auditors on firms' financial restatements - OUCI

The review highlights that many studies on auditor incentives and competencies show inconclusive results on firms' financial restatements (e.g., fee and ...

Financial Restatement Period: Internal and External Auditing ...

Abstract: The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristics on the ...