Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/230094 
Erscheinungsjahr: 
2020
Quellenangabe: 
[Journal:] International Journal of Auditing [ISSN:] 1099-1123 [Volume:] 24 [Issue:] 1 [Publisher:] Wiley [Place:] Hoboken, NJ [Year:] 2020 [Pages:] 110-130
Verlag: 
Wiley, Hoboken, NJ
Zusammenfassung: 
This article empirically examines the time dependence of audit quality and audit fee effects resulting from the presence of audit firm alumni (AFA) on audit committees (ACs) in the German setting. Following the European Union's audit reform in 2014, the subject of this study is of particular importance, as European regulators have strengthened the position of ACs, while simultaneously restricting the presence of AFA on ACs. We find that the presence of AFA who have recently left their former employer on ACs is associated with higher audit quality, while we fail to find a significant effect on audit quality with regard to AFA who have left audit firms a longer period of time ago. In addition, the presence of AFA on ACs does not seem to affect audit fees. To the best of our knowledge, this study is the first to demonstrate time-dependent AFA effects related to ACs.
Schlagwörter: 
Abnormal Accruals
Audit Committee
Audit Fees
Audit Firm Alumni
Audit Quality
Cooling‐off Periods
Corporate Governance
Earnings Benchmark Test
Germany
Time Dependence of Alumni Effects
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Dokumentart: 
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Dokumentversion: 
Published Version

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