Concepedia

Joint Audits

Joint Audits is a financial statement audit engagement in which two or more independent auditing firms share responsibility for planning, executing, and reporting on the audit of a single entity’s financial statements, thereby combining their expertise and oversight to enhance audit quality and objectivity.

71

Publications

4K

Citations

125

Authors

90

Institutions

Publications per year

2017–2026

25

Variants

Joint Auditing

Parents

Publications

71

Conservatism and Auditor-Client Negotiations

Rick Antle, Barry Nalebuff · Journal of Accounting Research · 1991 · 497 citations

, , +17

The Provision of Nonaudit Services by Accounting Firms to their Audit Clients*

Michael Firth · Contemporary Accounting Research · 1997 · 229 citations

, , +15

Assessing France's Joint Audit Requirement: Are Two Heads Better than One?

Jere R. Francis, Chrystelle Richard, Ann Vanstraelen · Auditing A Journal of Practice & Theory · 2009 · 184 citations

, , +16

Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits

Mikko Zerni, Elina Haapamäki, Tuukka Järvinen et al. · European Accounting Review · 2012 · 167 citations

, , +16

Determinants of audit fees for French quoted firms

Nathalie Gonthier‐Besacier, Alain Schatt · Managerial Auditing Journal · 2007 · 160 citations

, , +11

1–5 of 71

Authors

125

  1. FT
    Frank Thinggaard

    Aarhus University, Denmark

    5 publications · 259 citations

    5

    h-index

  2. CH
    Claus Holm

    Aarhus University, Denmark

    4 publications · 150 citations

    4

    h-index

  3. JK
    Jaana Kettunen

    University of Jyväskylä, Finland

    3 publications · 211 citations

    3

    h-index

  4. RQ
    Reiner Quick

    Technische Universität Darmstadt, Germany

    3 publications · 171 citations

    3

    h-index

  5. CL
    Cédric Lesage

    HEC Paris, France

    3 publications · 210 citations

    3

    h-index

1–5 of 125

Institutions

90

  1. HEC Paris

    Jouy-en-Josas, France

    5 h-index

    5 publications

    380 citations

  2. Aarhus University

    Aarhus, Denmark

    4 h-index

    8 publications

    300 citations

  3. University of Jyväskylä

    Jyväskylä, Finland

    4 h-index

    4 publications

    234 citations

  4. University of Houston

    Houston, United States

    4 h-index

    5 publications

    354 citations

  5. École Supérieure des Sciences Économiques et Commerciales

    Cergy, France

    3 h-index

    3 publications

    446 citations

  6. Concordia University

    Montreal, Canada

    3 h-index

    3 publications

    181 citations

  7. Public Authority for Applied Education and Training

    Kuwait City, Kuwait

    3 h-index

    5 publications

    225 citations

  8. University of British Columbia

    Vancouver, Canada

    2 h-index

    2 publications

    147 citations

1–8 of 90

Venues

  1. SSRN Electronic Journal

    Repository · 14 publications · 333 citations

    13

    h-index

  2. European Accounting Review

    EAR · 5 publications · 452 citations

    5

    h-index

  3. International Journal of Auditing

    IJA · 5 publications · 320 citations

    5

    h-index

  4. Managerial Auditing Journal

    MAJ · 4 publications · 297 citations

    4

    h-index

  5. Accounting in Europe

    3 publications · 202 citations

    3

    h-index

1–5