Annita Florou
Biographic Data
| ID | 8940750 |
|---|---|
| NAME | Annita Florou |
| GIVEN NAMES | Annita |
| FAMILY NAME | Florou |
| SIGNATURE | FLOROU A |
| AFFILIATIONS | Bocconi University |
| ORCID | 0000-0002-1995-7713 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2024 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
Public Audit Oversight and Audit Pricing
We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB). However, this effect masks significant cross-sectional variation. Specifically, we find that the increase …
No prominent works on this page.
Public Audit Oversight and Audit Pricing
We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB). However, this effect masks significant cross-sectional variation. Specifically, we find that the increase …
Accounting (1 work) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Business (1 work) · Corporate Taxation and Avoidance (1 work) · Fiscal Policies and Political Economy (1 work)