Are Joint Audits a Proper Instrument for Increased Audit Quality?
Current Journal of Applied Science and Technology · pp. 528–551 · Published 11 Mar 2015
10.9734/BJAST/2015/15599Abstract
Joint audits are recently controversial discussed to increase audit quality and decrease audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The link between joint audits and audit quality is still controversial. Then, the main results of empirical research on joint audit are focused. A clear positive link between joint audits and audit quality cannot be found, but there is strong evidence for higher audit costs which could lead to an increased price competition. Insofar, a lower audit market concentration by joint audits is not generally connected with higher audit quality, because there are many corporate governance interactions. To test this hypothesis, we use a sample of 306 Germany and French companies between 2008 and 2012. Empirical results demonstrate unclear effect of the joint audit on audit quality in these two countries.
Cited by 30
Lassaad Abdelmoula · 2020
Sami Simolin · 2018
Kandidatuppsats · 2016
Dirk Driesch · Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling · 2018
Ahmad Syahrus Sikti · Judex Laguens · 2023
DR Prem Lal Joshi · 2025
Mohamed M. El-Dyasty · SSRN Electronic Journal · 2017
Mohammed Ibrahem Ali Hassan, Árpád Tóth, Katalin Borbély · Accounting Perspectives · 2026
Oliver Marnet, Elisabetta Barone, David Gwilliam · 2019
Amany Ahmed Wahba · Annals of Organizational Culture, Leadership and External Engagement Journal · 2021
Related research
Article metrics
Real usage data collected on this platform.
0
Page views
0
PDF downloads
0
Outbound clicks
30
Citations
Views by country
Approximate, from request IP at view time — not citizenship or institution. Countries with fewer than 5 views are grouped as "Other".
No views recorded yet.
Traffic sources
Referring site, by host.
No traffic recorded yet.
Views and downloads exclude known bots/crawlers. Citations combines this platform's own DOI-resolved index with each external source's own reported total — see Cited by above for individually listed citing works. Last refreshed 0 seconds ago.