Show simple item record

dc.contributor.authorAgana, Joseph Akadeagre
dc.date.accessioned2021-06-11T11:49:37Z
dc.date.available2021-06-11T11:49:37Z
dc.date.created2021-06-07T13:39:08Z
dc.date.issued2021
dc.identifier.citationAgana, J. A. (2021). Essays on the Implications of Accounting and Audit Regulations [PhD. thesis]. University of Agder.en_US
dc.identifier.isbn978-82-8427-033-3
dc.identifier.issn1504-9272
dc.identifier.urihttps://hdl.handle.net/11250/2758979
dc.descriptionPapers I-III are excluded from the dissertation until they will be published.en_US
dc.description.abstractIn this dissertation, some questions relating to the implications of these developments, particularly regarding audit pricing, accounting quality, and auditors’ use of experts are examined. In the first essay, a bibliometric review of the literature is conducted to synthesize the academic research with a focus on insights about the impact of these regulatory and technological changes on audit fees. Given that audit fees is a function of audit effort, stakeholders including regulators, practitioners, and investors have been interested in understanding the impact of accounting and audit regulations on audit fees. Secondly, accounting quality is often cited as a major motivation for regulatory changes. The second study examines the impact of IFRS adoption approaches on accounting quality. Countries use different approaches to implement international accounting standards. Some adopt the standards without changes, others adopt with changes aimed at incorporating their local context into these standards. Although these two approaches are particularly common in Africa, questions about the impact of these approaches on accounting quality are yet to be empirically examined. The final study focuses on a recent development in the audit environment following the adoption of ISA 701: Communicating Key Audit Matters. This relatively new standard is a response to the longstanding criticism of the audit report. Users assert that the audit report is standardized and boilerplate thereby not providing client-specific information beyond the pass or fail opinion (B dard, Coram, Espahbodi, & Mock, 2016; Mock et al., 2012). The associated increased transparency has provided a rare insight into the internal working of audit firms, especially in relation to their use of experts in the most significant areas of the audit. Consequently, the study exploits this unique information to empirically examine the factors associated with auditors’ use of experts in an audit.en_US
dc.language.isoengen_US
dc.publisherUniversity of Agderen_US
dc.relation.ispartofseriesDoctoral Dissertations at the University of Agder; no. 328
dc.relation.haspartPaper I: Agana, J. A., Alon, A. & Zamore, S. (Forthcoming). Self-regulation and re-regulation: audit fees research. Accounting and the Public Interest. Manuscript. Full-text is not available in AURA as a separate file.en_US
dc.relation.haspartPaper II: Agana, J. A., Zori, G. S. & Alon, A. (Forthcoming). IFRS adoption approaches in Africa: Implications for accounting quality. International Journal of Accounting. Manuscript. Full-text is not available in AURA as a separate file.en_US
dc.relation.haspartPaper III: Agana, J. A. (Forthcoming). Use of experts in key audit matters. Manuscript. Full-text is not available in AURA as a separate file.en_US
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internasjonal*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/deed.no*
dc.titleEssays on the Implications of Accounting and Audit Regulationsen_US
dc.typeDoctoral thesisen_US
dc.description.versionpublishedVersionen_US
dc.rights.holder© 2021 Joseph Akadeagre Aganaen_US
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Økonomi: 210en_US
dc.source.pagenumber165en_US
dc.identifier.cristin1914190


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record

Attribution-NonCommercial-NoDerivatives 4.0 Internasjonal
Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivatives 4.0 Internasjonal