Joint Audit: Issues and Challenges for Researchers and Policy-Makers - HAL-SHS - Sciences de l'Homme et de la Société Accéder directement au contenu
Article Dans Une Revue Accounting in Europe Année : 2013

Joint Audit: Issues and Challenges for Researchers and Policy-Makers

Résumé

The publication of the European Commission Green Paper, ‘Audit Policy: Lessons from the Crisis’ in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context and not be considered in isolation from other factors that might impact the audit market. The results indicate that various country-level characteristics are simultaneously at play. While joint audits can potentially enhance the audit market competition by allowing smaller audit firms to maintain larger market shares, the related impact on audit quality has not yet been clearly demonstrated and thus provides a promising avenue for future research.

Domaines

Dates et versions

hal-01099633 , version 1 (04-01-2015)

Identifiants

Citer

Nicole V. S. Ratzinger-Sakel, Sophie Audousset-Coulier, Jaana Kettunen, Cédric Lesage. Joint Audit: Issues and Challenges for Researchers and Policy-Makers. Accounting in Europe, 2013, 10 (2), pp.175-199. ⟨10.1080/17449480.2013.834725⟩. ⟨hal-01099633⟩

Collections

HEC CNRS
110 Consultations
0 Téléchargements

Altmetric

Partager

Gmail Facebook X LinkedIn More