Search Results - subject:"Mandatory audit"

Examining mandatory audit firm rotation and audit quality in South Africa : practitioner and academic perspectives

Aminu, Munkaila; Nomlala, Bomi Cyril; Baldavoo, Kiran - In: International journal of economics and financial issues … 14 (2024) 3, pp. 40-47

Persistent link: https://www.econbiz.de/10014584496

Audit fee premium for national and local level of industry expertise in Italy

Mazza, Tatiana; Azzali, Stefano; Simonov, Andrey - In: Managerial auditing journal 38 (2023) 2, pp. 129-157

Persistent link: https://www.econbiz.de/10013539425

The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran

Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of Risk and Financial Management 15 (2022) 3, pp. 1-20

data and pooled data. The results showed that the rule of mandatory audit firm rotation increased accruals-based earnings … systems-based auditing approaches. This research will make investors and others aware of the fact that mandatory audit firm …

Persistent link: https://www.econbiz.de/10013201405

The effect of mandatory audit firm rotation on earnings management and audit fees : evidence from Iran

Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-20

Persistent link: https://www.econbiz.de/10013161681

The mandatory audit partner rotation policy and cost of debt

Qin, Yaohua; Xiao, He - In: Journal of accounting and public policy 44 (2024), pp. 1-22

Persistent link: https://www.econbiz.de/10015056822

Auditor tenure and misreporting : evidence from a dynamic oligopoly game

Cheynel, Edwige; Zhou, Frank S. - In: Management science : journal of the Institute for … 70 (2024) 8, pp. 5557-5585

Persistent link: https://www.econbiz.de/10015047180

Costs and benefits of mandatory audit firm rotation : initial engagement experience of audit committee chairs and engagement partners

Harber, Michael; Duboisée de Ricquebourg, Alan; … - In: Accounting forum 48 (2024) 1, pp. 63-89

Persistent link: https://www.econbiz.de/10015050603

Will mandatory audit firm rotation reduce audit market concentration in South Africa?

Wesson, Nicolene - In: South African journal of business management 52 (2021) 1, pp. 1-13

Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed mandatory audit firm …

Persistent link: https://www.econbiz.de/10012601266

Does mandatory audit rotation affect insider trading? : evidence from China

Xiao, He; Xi, Jianqun; Meng, Hanjie - In: Managerial auditing journal 38 (2023) 4, pp. 514-552

Persistent link: https://www.econbiz.de/10014276915

The anticipation of mandatory audit firm rotation and audit quality

Friedrich, Christian; Pappert, Nicolas; Quick, Reiner - In: Journal of international accounting research 22 (2023) 1, pp. 59-81

Persistent link: https://www.econbiz.de/10014295531