Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Nicole V.S. Ratzinger-Sakel, Sophie Audousset-Coulier, Jaana Kettunen, Cédric Lesage

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review

42 Citeringar (Scopus)

Sammanfattning

The publication of the European Commission Green Paper, 'Audit Policy: Lessons from the Crisis' in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context and not be considered in isolation from other factors that might impact the audit market. The results indicate that various country-level characteristics are simultaneously at play. While joint audits can potentially enhance the audit market competition by allowing smaller audit firms to maintain larger market shares, the related impact on audit quality has not yet been clearly demonstrated and thus provides a promising avenue for future research.

OriginalspråkEngelska
Referentgranskad vetenskaplig tidskriftAccounting in Europe
Volym10
Nummer2
Sidor (från-till)175-199
Antal sidor25
ISSN1744-9480
DOI
StatusPublicerad - 11.2013
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

  • 512 Företagsekonomi

Styrkeområden och områden med hög potential (AoS och AoHP)

  • AoS: Finansiering, redovisning och företagsstyrning

Fingeravtryck

Fördjupa i forskningsämnen för ”Joint Audit: Issues and Challenges for Researchers and Policy-Makers”. Tillsammans bildar de ett unikt fingeravtryck.

Citera det här