Sentence examples for auditor quality from inspiring English sources

No association is detected for board size, role duality, directors' share ownership, auditor quality and return on assets.

Our study should also be of interest to investors, audit firms, audit committees, managers, researchers, and other stakeholders interested in auditor oversight, auditor reputation and measures of auditor quality.

"The argument that changing the auditor harms quality does not apply if the rotation period is 15 or 20 years," says Nick Jeffrey of Grant Thornton, the sixth-biggest audit firm.

This platform has been regularly tested by independent auditors and quality security assessors and it complies with or exceeds all international best-practice security standards".

We use data from China to examine whether regulations that limit management influence over auditors improve audit quality.

Yet in this study the association between tax certified individual auditors and audit quality remains unclear.

Multivariate results reveal no association between tax certified individual auditors and audit quality (not reported for brevity's sake).17.17

Consistently, there is also evidence that individual auditors affect audit quality, audit fees, and the capital market, which highlights their special importance for audits.

We address the following overarching questions: What kind of accountability framework could regulators use to (a) motivate auditors to improve audit quality, and (b) evaluate how well auditors have carried out their duties?

Our findings suggest that limiting management influence over auditors helps improve audit quality.

Our study explores loan officers' perceptions of auditors' independence and audit quality under three experimental audit firm rotation scenarios.