Search Results - subject:"Auditor characteristics"

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - In: The British accounting review 56 (2024) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10015062203

How do board features and auditor characteristics shape key audit matters disclosures? : evidence from emerging economies

Rahaman, Md Mustafizur; Karim, Md. Rezaul - In: China journal of accounting research : CJAR 16 (2023) 4, pp. 1-19

This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of …

Persistent link: https://www.econbiz.de/10014463536

Flexible CPA staffing in non-Big 4 audit firms : its determinants and implications for audit fees and audit quality

Kim, Sehee; Cho, Hyungjin; Cho, Meeok; Lee, Bryan Byung-Hee - In: International journal of auditing : IJA 28 (2024) 2, pp. 364-387

Persistent link: https://www.econbiz.de/10014532550

How do auditor attributes affect bank earnings management? : evidence from Africa

Sellami, Yosra Mnif; Slimi, Imen - In: Journal of accounting in emerging economies : JAEE 14 (2024) 4, pp. 819-854

Persistent link: https://www.econbiz.de/10015061390

Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?

Baatwah, Saeed Rabea; Aljaaidi, Khaled Salmen; … - In: Cogent Business & Management 8 (2021) 1, pp. 1-26

. This study explores the potential influence of company and auditor characteristics on selecting outsourced IAF providers …

Persistent link: https://www.econbiz.de/10012657355

Determinants of industry expertise outsourced IAF : do company and auditor attributes affect the selection?

Baatwah, Saeed Rabea; Aljaaidi, Khaled Salmen; … - In: Cogent business & management 8 (2021) 1, pp. 1-26

. This study explores the potential influence of company and auditor characteristics on selecting outsourced IAF providers …

Persistent link: https://www.econbiz.de/10012643068

The impact of risk-taking and auditor characteristics on value creation in pre-Covid 19 and post-Covid 19 pandemic

Arianpoor, Arash; Mizban, Roghaye - In: Management research review 46 (2023) 7, pp. 933-950

Persistent link: https://www.econbiz.de/10014315118

The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting

Albersmann, Benjamin T.; Quick, Reiner - In: Abacus 56 (2020) 1, pp. 66-103

This study investigates whether goodwill impairments are perceived as timely and whether specific auditor … characteristics affect the perceived timeliness. It therefore contributes to central questions in accounting research: is managerial … two years. Moreover, the findings suggest that the recognition of impairment losses is influenced by auditor …

Persistent link: https://www.econbiz.de/10012509491

Determinants of accounts level and entity level key audit matters : further evidence

Bepari, Md Khokan; Mollik, Abu Taher; Nahar, Shamsun; … - In: Accounting in Europe 19 (2022) 3, pp. 397-422

Persistent link: https://www.econbiz.de/10013482781

Is the quality of female auditors really better? Evidence based on the Chinese A-share market

Yang, Shixin; Liu, Yunguo; Mai, Qiongdan - In: China Journal of Accounting Research 11 (2018) 4, pp. 325-350

Unlike previous studies in which a single index was used to measure audit quality, this study establishes a new comprehensive index to measure audit quality via Discretionary Accrual, as estimated by Jones' basic model (1991) and Audit Opinions. The former is used to measure the quality of...

Persistent link: https://www.econbiz.de/10012621010