Table of contents
Auditors and early signals of financial distress in local governments
Sandra Cohen, Antonella Costanzo, Francesca Manes-RossiThis study aims to analyze whether and how a set of financial ratios calculated on the basis of financial statement information would allow auditors of Italian local governments…
1916
Impact of performance audit on the Administration: a Belgian study (2005-2010)
Ella Desmedt, Danielle Morin, Valérie Pattyn, Marleen BransThis study of the impact of Belgian Court of Audit on Federal Administration for the 2005 to 2010 period aims to highlight the auditors’ influence on the management of…
4179
Accounting outsourcing and audit lag
Charles P. Cullinan, Xiaochuan ZhengThis paper examines the relationship between accounting outsourcing and audit lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit effort…
2011
Does auditor industry expertise affect bank loan costs?
Yinghong Zhang, Fang Sun, Chunwei XianThis paper aims to examine whether firms retaining industry-specialist auditors receive better price and non-price terms for bank loans.
976
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou