Condiciones de auto-archivo. Se edita ininterrumpidamente desde con una periodicidad semestral, con el objetivo de contribuir al desarrollo del conocimiento de la contabilidad. Palabras clave: Auditor tenure, Audit quality, Non-profit organizations, Foundations, Logistic regression. Citas [Bamber et al. Bamber, L. Bamber, M.
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Condiciones de auto-archivo. Se edita ininterrumpidamente desde con una periodicidad semestral, con el objetivo de contribuir al desarrollo del conocimiento de la contabilidad. Palabras clave: Auditor tenure, Audit quality, Non-profit organizations, Foundations, Logistic regression. Citas [Bamber et al. Bamber, L. Bamber, M. Audit structure and other determinants of audit report lag: An empirical analysis.
Bell, S. Absent the audit: How small nonprofits can demonstrate accountability without one. Bellostas, I. Brusca, J. Revista de Contabilidad, 9 , pp. Do donors penalize nonprofit organizations with accumulated wealth?. Public Administration Review, 71 , pp. Carcello, A. Audit firm and fraudulent financial reporting. Carcello, D. Hermanson, H. Audit quality research in the United States.
Maandblad voor Accountancy en Bedrijfskunde, 69 , pp. Carey, R. Audit partner tenure and audit quality. Accounting Review, 81 , pp. Auditor size and audit quality. Journal of Accounting and Economics, 3 , pp. DeFond, K. Raghunandan, K. Do nonaudit service fees impair auditor independence? Evidence from going-concern audit opinions. Journal of Accounting Research, 40 , pp. Dehkordi, N. The effect of size and type of auditor on audit quality. International Research Journal of Finance and Economics, 80 , pp.
Deis Jr. Determinants of audit quality in the public sector. Accounting Review, 67 , pp. Exploring transparency and accountability regulation of public-benefit foundations in Europe. Ellis, Q. Audit fee determinants in the nonprofit sector: A study of community action agencies.
Journal of Finance and Accountancy, 8 , pp. Ewelt-Knauer, A. Gold, C. What do we know about mandatory audit firm rotation?. Mandatory audit firm rotation: A review of stakeholder perspectives and prior research. Accounting in Europe, 10 , pp. Fitzgerald, A. Thompson, T. Audit partner and audit firm rotation and the assessment of internal control deficiencies. Geiger, K.
Auditor tenure and audit reporting failures. Ghosh, D. Auditor tenure and perceptions of audit quality. Accounting Review, , pp. Empirical research on the auditing of public sector foundations in — Audit reports of public state-owned foundations: Determining factors in audit opinions. Characteristics of firms making accounting changes. Accounting Review, 48 , pp. Single audit quality. Actions needed to address persistent audit quality problems.
Greenlee, M. Fischer, T. Gordon, E. An investigation of fraud in nonprofits organizations: Occurrences and deterrents. Nonprofit and Voluntary Sector Quarterly, 36 , pp.
Gul, B. Jaggi, G. Auditor independence: Evidence on the joint effects of auditor tenure and nonaudit fees. Gunny, G. Krishnan, T. Is audit quality associated with auditor tenure, industry expertise, and fees?
Hair, R. Anderson, R. Tatham, W. Multivariate data analysis with readings. Fundaciones Estatales. An empirical investigation of determinants of audit reports in the UK. Jackson, M. Moldrich, P. Mandatory audit firm rotation and audit quality. Managerial Auditing Journal, 23 , pp. Reporting on the control structures of local government under the single audit act of Johnson, I. Khurana, J. Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research, 19 , pp.
Keasey, R. Watson, P. The small company audit qualification: A preliminary investigation. Accounting and Business Research, 18 , pp. Keating, M. Gordon, J. The single audit act: How compliant are nonprofit organizations?. Audit value and charitable organizations. Journal of Accounting and Public Policy, 28 , pp. Knechel, A. The relationship between auditor tenure and audit quality implied by going concern opinions.
Krishnan, P. The differentiation of quality among auditors: Evidence from the not-for-profit sector. Krishnan, J.
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