Search Results - subject:"Audit adjustments"

The Relationship between audit adjustments and audit quality in Iraq

Salehi, Mahdi; Ibrahim Jebur, Mohammed; Orfizadeh, Saleh; … - In: Journal of Risk and Financial Management 15 (2022) 8, pp. 1-17

The present research aims to assess the potential impact of audit adjustments on the audit quality for the listed … companies on the Iraqi Stock Exchange. In other words, this research attempts to answer whether the audit adjustments can … significant relationship between audit adjustments and quality. Such findings demonstrate that audit adjustment might be …

Persistent link: https://www.econbiz.de/10014332531

The Relationship between audit adjustments and audit quality in Iraq

Salehi, Mahdi; Ibrahim Jebur, Mohammed; Orfizadeh, Saleh; … - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-17

Persistent link: https://www.econbiz.de/10013375188

The impact of Confucianism on auditor judgment

Deng, Yingwen; Wu, Yongliang; Zeng, Changli; Zhang, Min - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 398-430

Persistent link: https://www.econbiz.de/10014481203

Time to revisit audit committee activity : evidence from audit adjustments

Park, Sohee; Cho, Meeok; Kim, Bumjoon - In: Emerging markets, finance & trade : a journal of the … 60 (2024) 10, pp. 2330-2341

Persistent link: https://www.econbiz.de/10015049719

Clients' strategic change and auditor behavior : evidence from audit adjustments and audit fees

Wu, Bin; Li, Anqi; Zhang, Wen - In: Advances in accounting : a research annual 64 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015060920

Audit adjustments and the discontinuity in earnings distribution around zero

Lim, Chu Yeong; Suwardy, Themin; Zhang, Tracey Chunqi - In: Pacific accounting review 35 (2023) 5, pp. 746-772

Persistent link: https://www.econbiz.de/10014429787

The materiality of identified misstatements by auditors and earnings management

Azad, Abdollah; Salehi, Mahdi; Dashtbayaz, Mahmoud Lari - In: Management research review 46 (2023) 10, pp. 1405-1426

Persistent link: https://www.econbiz.de/10014430609

Local gambling attitudes and audit quality : evidence from audit adjustments

Tong, Lijing; Wu, Bin; Zhang, Min - In: Abacus : a journal of accounting, finance and business … 59 (2023) 1, pp. 381-410

Persistent link: https://www.econbiz.de/10014307450

Do adjustments bring auditors peace of mind? : the effect of previous audit adjustments on current-year audit pricing

Chen, Songsheng; Magnan, Michel; Tian, Zhili; Yao, Li - In: Managerial auditing journal 38 (2023) 3, pp. 241-263

Persistent link: https://www.econbiz.de/10014228828

Professional liability insurance contracts for auditors : differential pricing and the audit quality effect

Wang, Jun; Qiu, Ying; Wu, Xi - In: China journal of accounting studies 8 (2020) 3, pp. 331-348

reveals that the magnitude of audit adjustments significantly increases after small audit firms purchase PLI and the effect is … dominated by income-decreasing audit adjustments. Our evidence supports the notion that insurance contracts play a governance …

Persistent link: https://www.econbiz.de/10012655374