Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Audit quality, monitoring mechanisms and auditor reporting behaviour

    180869_53398_53673.pdf (247.8Kb)
    Access Status
    Open access
    Authors
    Rusmin, Rusmin
    Tower, Greg
    Brown, Alistair
    Van der Zahn, J-L.
    Date
    2009
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Rusmin, Rusmin and Tower, Greg and Brown, Alistair and Van der Zahn, J-L.W. Mitchell. 2009. Audit quality, monitoring mechanisms and auditor reporting behaviour. Financial Reporting Regulation and Governance. 8 (1): pp. 1-26.
    Source Title
    Financial Reporting Regulation and Governance
    ISSN
    14492318
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/12617
    Collection
    • Curtin Research Publications
    Abstract

    This study extends previous research by empirically investigating the relationship of audit quality and governance monitoring mechanisms with the probability of receiving a qualified audit report. Using Australian manufacturing company data we find that Big 4 auditors are more likely to issue a clean audit report. We also note that auditors are less likely to qualify a certain firm’s financial statements when higher levels of non-audit fees are derived. Finally, this study adds to the growing body of literature that documents the importance of boards’ role in monitoring management behavior; that is, we find that smaller size boards appear to be less effective than larger size boards. The above findings have implications about the perception of auditor independence and effectiveness of board of directors.

    Related items

    Showing items related by title, author, creator and subject.

    • Why Malaysian second board companies switch auditors: Evidence of Bursa Malaysia
      Ismail, S.; Joher, Huson; Nassir, A.; Ali, M. (2008)
      The auditor switching phenomenon was found to have implications to the value credibility of financial reporting and the cost of monitoring management activities Therefore, it has been widely and extensively studied in ...
    • Audit quality and audit report lag: Case of Indonesian listed companies
      Rusmin, Rusmin; Evans, John (2017)
      Purpose: The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/method ...
    • Monitoring capabilities of busy and overlap directors: Evidence from Australia
      Fernández Méndez, C.; Pathan, Md Shams Tabrize ; Arrondo García, R. (2015)
      © 2015 Elsevier B.V. We analyze the effects of multiple board directorships (busy directors) and multiple committee memberships of a board (overlap directors) on four board supervisory outcomes: CEO remuneration, external ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.