Sentence examples for effect on audit quality from inspiring English sources

There is no evidence that broad scope of services has an adverse effect on audit quality.

Moreover, it is important to understand how changes in tendencies to marketing in the auditing profession can have an effect on audit quality.

To evaluate empirically the effects of the ICAC disciplinary actions on audit quality, we compute our two proxies for earnings quality in the pre- and post-inspection period, using exclusively the financial statements revised by sanctioned auditors.

Whatever the solution, I believe the key is to create some distance to remove the negative effects of the cozy auditor-client relationship on audit quality.

We take an error management perspective on audit quality.

"We don't compromise on audit quality," he said.

Significant concerns have been voiced about the negative impact of competition on audit quality.

The focus should be on audit quality and not fee reduction.

Recent literature examines the influence of individual auditor characteristics on audit quality and audit fees (e.g., Cahan and Sun 2015; Ernstberger et al. 2015; Gul et al. 2013; Knechel et al. 2015).

The rules would take effect on audits after Dec. 15.

Large auditing offices can draw on expertise of their international network that will result in higher audit quality (Carson 2009; Francis and Wang 2008).