This study examines auditor and audit environmental attributes perceived to be important when appointing an auditor within the context of compulsory audit tendering (CAT) in Australian local government. The New South Wales Local Government Act (1993) introduced compulsory audit tendering as the means of external audit procurement for local councils in the Australian state of New South Wales. The Act mandated auditor selection decisions for local councils by requiring them to tender their audit services every six years, for tenure periods of six years. A survey of local council finance managers (equivalent to chief financial officers) was conducted to collect data on perceptions of attributes important in the auditor appointment decision wit...
This study investigates auditor attributes that may influence an auditor’s judgment in a financial a...
Due to several accounting scandals, regulators have raised concerns about the impacts of non-audit f...
Purpose The purpose of this study is to consider three distinct bodies of literature and uses stakeh...
Purpose The purpose of this paper is to examine what auditor and audit environmental attributes affe...
This paper uses data from the Australian local government context to investigate the factors that ar...
Purpose – The paper aims to analyse audit service quality attributes that were perceived to be impor...
Prior research has argued that perceptions of the breadth and quality of auditor-sourced services re...
This study uses data collected from annual reports of Australian local councils in the state of New ...
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by ...
The purpose of this research is to determine the choice criteria companies use in the auditor select...
The purpose of this research is to determine the choice criteria companies use in the auditor select...
Increased competition within the external audit market and the recent phenomenon of audit tendering ...
YesDespite the importance of the ongoing debate on audit tendering and its possible implications for...
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by ...
Purpose – Tenders are generally considered an important in auditing research and practice, and are a...
This study investigates auditor attributes that may influence an auditor’s judgment in a financial a...
Due to several accounting scandals, regulators have raised concerns about the impacts of non-audit f...
Purpose The purpose of this study is to consider three distinct bodies of literature and uses stakeh...
Purpose The purpose of this paper is to examine what auditor and audit environmental attributes affe...
This paper uses data from the Australian local government context to investigate the factors that ar...
Purpose – The paper aims to analyse audit service quality attributes that were perceived to be impor...
Prior research has argued that perceptions of the breadth and quality of auditor-sourced services re...
This study uses data collected from annual reports of Australian local councils in the state of New ...
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by ...
The purpose of this research is to determine the choice criteria companies use in the auditor select...
The purpose of this research is to determine the choice criteria companies use in the auditor select...
Increased competition within the external audit market and the recent phenomenon of audit tendering ...
YesDespite the importance of the ongoing debate on audit tendering and its possible implications for...
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by ...
Purpose – Tenders are generally considered an important in auditing research and practice, and are a...
This study investigates auditor attributes that may influence an auditor’s judgment in a financial a...
Due to several accounting scandals, regulators have raised concerns about the impacts of non-audit f...
Purpose The purpose of this study is to consider three distinct bodies of literature and uses stakeh...