Auditing and Assurance Services: An Integrated Approach

By Randal J. Elder Mark S. Beasley Alvin A. Arens. 2002

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Auditor Conservatism and Investment Efficiency (2009, unknown): “It is a well-accepted notion that auditing reduces the information risk in accounting reports, thereby improving investors' investment decision (Arens et al. 2006).”
The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management (2010, unknown): “overstatement (Arens et al. 2003).”
Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt (2009, background): “, 1983; Arens et al., 2004). Using the average number of shares per shareholder as the proxy for the client’s ownership concentration, Bamber et al. (1993) empirically show it is negatively related to audit delay.”
Auditors' Identification with Their Clients and its Effect on Auditors' Objectivity (2007, background): “Alternatively, identification with the client may interfere with 4 Arens et al. (2003, 90) illustrates the meaning of objectivity as follows: “assume that an auditor believes that accounts receivable may not be collectible, but accepts management’s opinion without an independent evaluation of…”
Internal Audit Assistance and External Audit Timeliness (2012, background): “increases audit risk (Arens et al. 2010; AICPA 1983).”