Matches in SemOpenAlex for { <https://semopenalex.org/work/W3136757575> ?p ?o ?g. }
- W3136757575 endingPage "407" @default.
- W3136757575 startingPage "373" @default.
- W3136757575 abstract "This paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight, (2) the effects of independent audit oversight and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibility to the published information. Auditors become more conservative about accepting or continuing to work with high‐risk clients. At the same time, while audit fees have increased as a result of the additional requirements of independent audit regulation, non‐audit fees from audit clients have decreased significantly. Negatively, independent oversight has increased audit concentration and resulted in insufficient choice of auditors in most audit markets." @default.
- W3136757575 created "2021-03-29" @default.
- W3136757575 creator A5043420790 @default.
- W3136757575 creator A5062964168 @default.
- W3136757575 creator A5077733210 @default.
- W3136757575 date "2021-03-16" @default.
- W3136757575 modified "2023-10-17" @default.
- W3136757575 title "Independent oversight of the auditing profession: A review of the literature" @default.
- W3136757575 cites W1505231484 @default.
- W3136757575 cites W1511212687 @default.
- W3136757575 cites W1525453564 @default.
- W3136757575 cites W1544375636 @default.
- W3136757575 cites W1552723508 @default.
- W3136757575 cites W1565152547 @default.
- W3136757575 cites W1567478380 @default.
- W3136757575 cites W1663315270 @default.
- W3136757575 cites W1954807342 @default.
- W3136757575 cites W1963701566 @default.
- W3136757575 cites W1965795561 @default.
- W3136757575 cites W1968816001 @default.
- W3136757575 cites W1969425591 @default.
- W3136757575 cites W1970329095 @default.
- W3136757575 cites W1970988509 @default.
- W3136757575 cites W1973134450 @default.
- W3136757575 cites W1985253748 @default.
- W3136757575 cites W1986623226 @default.
- W3136757575 cites W1988402722 @default.
- W3136757575 cites W1989869055 @default.
- W3136757575 cites W1990775450 @default.
- W3136757575 cites W1993066373 @default.
- W3136757575 cites W1996875373 @default.
- W3136757575 cites W2003849153 @default.
- W3136757575 cites W2009142905 @default.
- W3136757575 cites W2011958843 @default.
- W3136757575 cites W2012915660 @default.
- W3136757575 cites W2023709878 @default.
- W3136757575 cites W2025880900 @default.
- W3136757575 cites W2030357251 @default.
- W3136757575 cites W2036272995 @default.
- W3136757575 cites W2037726232 @default.
- W3136757575 cites W2037957815 @default.
- W3136757575 cites W2042110282 @default.
- W3136757575 cites W2042610383 @default.
- W3136757575 cites W2049476258 @default.
- W3136757575 cites W2056280192 @default.
- W3136757575 cites W2056574618 @default.
- W3136757575 cites W2058642328 @default.
- W3136757575 cites W2059684041 @default.
- W3136757575 cites W2061483519 @default.
- W3136757575 cites W2062985325 @default.
- W3136757575 cites W2069063799 @default.
- W3136757575 cites W2074098761 @default.
- W3136757575 cites W2079943908 @default.
- W3136757575 cites W2088385344 @default.
- W3136757575 cites W2091330288 @default.
- W3136757575 cites W2092923684 @default.
- W3136757575 cites W2101620646 @default.
- W3136757575 cites W2105925521 @default.
- W3136757575 cites W2107718938 @default.
- W3136757575 cites W2115678189 @default.
- W3136757575 cites W2128481333 @default.
- W3136757575 cites W2128972091 @default.
- W3136757575 cites W2133018005 @default.
- W3136757575 cites W2134178741 @default.
- W3136757575 cites W2138142075 @default.
- W3136757575 cites W2141837176 @default.
- W3136757575 cites W2142207464 @default.
- W3136757575 cites W2143427701 @default.
- W3136757575 cites W2145951227 @default.
- W3136757575 cites W2149528355 @default.
- W3136757575 cites W2154904812 @default.
- W3136757575 cites W2161134817 @default.
- W3136757575 cites W2167385695 @default.
- W3136757575 cites W2167514079 @default.
- W3136757575 cites W2179571066 @default.
- W3136757575 cites W2194040521 @default.
- W3136757575 cites W2205268203 @default.
- W3136757575 cites W2318691846 @default.
- W3136757575 cites W2463107050 @default.
- W3136757575 cites W2472321229 @default.
- W3136757575 cites W2515422427 @default.
- W3136757575 cites W2553048832 @default.
- W3136757575 cites W2605054991 @default.
- W3136757575 cites W2616546696 @default.
- W3136757575 cites W2618095626 @default.
- W3136757575 cites W2761543624 @default.
- W3136757575 cites W2765099927 @default.
- W3136757575 cites W2766239782 @default.
- W3136757575 cites W2781275723 @default.
- W3136757575 cites W3048467932 @default.
- W3136757575 cites W3121241110 @default.
- W3136757575 cites W3121331148 @default.
- W3136757575 cites W3121337729 @default.
- W3136757575 cites W3121449783 @default.
- W3136757575 cites W3121483537 @default.
- W3136757575 cites W3121507853 @default.
- W3136757575 cites W3121656065 @default.
- W3136757575 cites W3122073774 @default.