Fees paid to audit firms, accrual choices, and corporate governance

Article Abstract:

Many firms provide a model to examine the interaction between payments made to auditors for audit and non-audit work, and the selection of accrual procedures. Findings reflect that payment of higher fees to auditors for the above two services result in smaller accruals, especially for firms with inefficient corporate governance.

Accrual Accounting, Labor Distribution by Employer, Statistics, Company business management, Accrual basis accounting

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Accountability demands and the auditor's evidence search strrategy; the influence of reviewer preferences and the nature of the response (belief vs. action)

Article Abstract:

Audit managers may request a skeptical or a belief approach to their auditors when dealing with clients. Auditors are found to spend more time searching for evidence under the skeptical approach than the client-belief approach.

Psychological aspects, Statistical Data Included, Research, Responsibility, Accounts receivable

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Effects of multiple clients on the reliability of audit reports

Article Abstract:

The issues that impact the failure of corporate financial reporting, when auditor audits for many clients, are examined.

Marketing procedures, Capital funds & cash flow, Analysis, Practice, Auditors, Customer relations

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