The phrase "auditor effect" is not a standard expression in written English and may not be widely recognized.
It could be used in contexts related to auditing or the impact of auditors on financial statements or organizational behavior.
Example: "The auditor effect can lead to more accurate financial reporting as companies strive to meet the expectations of their auditors."
Alternatives: "audit influence" or "auditor impact".
We have used univariate and multivariate techniques to test whether certain features or characteristics of the AC, such as its voluntary or otherwise compulsory formation, its independence and activity and some control variables associated with the audited company and the auditor have an effect on the AC's efficacy.
But the auditors are, in effect, saying that Toshiba may need to undertake a more radical overhaul to ensure its survival.
This is hardly a surprise, but it can have a pernicious effect: auditors become more and more reliant on big customers.
In effect, auditors have become the insurers of financial statements, writing what Mr Fusco likens to a naked (ie, unhedged) option: "You get unlimited exposure for a limited reward," he says.
In effect, independent auditors remain an untapped resource.
In April, after the recall was in effect, commission auditors said they found faulty Magnetix products in stores.
Specifically, we investigate the effects of auditor emphasis of matter (EOM) paragraphs, both independently and in combination with management disclosures of estimate ranges, on investors' likelihoods to invest.
However, higher levels of experience during the lifetime of an audit firm, i.e., the aging of the firm's auditors, have a negative effect on firm performance.
The results indicate a significant fraud model type effect, with auditors evaluating fraud risk factors based on a fraud diamond practice aid providing significantly higher (more conservative) fraud risk assessments than auditors evaluating fraud risk factors based on a fraud triangle practice aid.
The literature on the effects of auditor reputation loss following disciplinary actions is relatively limited, however.
