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Auditor Competencies, Organizational Learning, and Audit Quality : Spillover Effects of Auditing Cross-Listed Clients

Luo, Wei; Luo, Yanxin; Ma, Zhiming; Wang, Rencheng - 2021

This paper employs a difference-in-differences approach to study whether a Chinese audit firm improves its competencies through organizational learning after one of its audit teams has a client cross-listed in the US. Among a group of companies that are listed only in China, we define those...

Persistent link: https://www.econbiz.de/10013215893

Impact of Audit Fees and Audit Firm’s Reputation on Audit Quality : Evidence from Listed Companies from Pakistan

Sheikh, Ammar Qadir - 2020

Audit quality is viewed as a basic element influencing the dependability of financial statements. The objective of this study is to investigate the impacts of audit firm characteristics, including audit firms' reputation and audit fees on the quality of auditing. We utilized...

Persistent link: https://www.econbiz.de/10012824669

Effect of Audit Quality on Earnings Management of Listed Oil Marketing Companies in Nigeria

Tyokoso, Gabriel M. - 2019

This paper examines the effect of audit quality attributes on earnings management of listed oil marketing companies in Nigeria. Secondary data were extracted from nine companies listed on the Nigerian Stock Exchange (NSE) from 2009 to 2014 and analyzed using panel multiple regression technique....

Persistent link: https://www.econbiz.de/10012858864

Auditing Quality Characteristics and Accounting Conservatism : An Empirical Study of the Listed Companies in Egypt

Soliman, Mohammed - 2018

The growing issues on the quality of audit and accounting conservatisms have long been regarded and seemed as a hot debated since both could impact on the capital market efficiency. This study aims to investigate the impact of the audit quality which is characterized by audit firm size, auditor...

Persistent link: https://www.econbiz.de/10012928205

Non-audit services, audit quality, and financial statement restatements : evidence from Chinese listed companies

Fang, Wang; Rahmat, Mohd-Mohid - In: Asian journal of accounting & governance 20 (2023), pp. 1-12

Persistent link: https://www.econbiz.de/10014556538

Can audit quality predict earnings persistence?

Nguyen Vinh Khuong; Nguyen Thanh Liem; Tran Anh Tai - In: Asian Academy of Management journal 28 (2023) 1, pp. 163-185

Research on the impact of audit quality on earnings persistence is of interest to managers, investors, and researchers. However, the results have been inconsistent. Therefore, this study was undertaken to examine the link between audit quality and earnings persistence with audit firm size as a...

Persistent link: https://www.econbiz.de/10014321325

Audit quality and creative accounting strategy : evidence from Nigerian public listed companies

Abdullahi Bala Ado; Norfadzilah Nik Mohd Rashid; Umar … - In: Australasian accounting business and finance journal : AABF 16 (2022) 3, pp. 40-54

Persistent link: https://www.econbiz.de/10013503404

Optimal Regulation of Auditing

Pagano, Marco; Immordino, Giovanni - 2021

We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model...

Persistent link: https://www.econbiz.de/10013317070

The Impact of Non-Audit Services on Institutional Investors' Perception of Auditor Independence : Evidence from Turkey

Mehtap, Aldogan - 2012

Public Accountants (AICPA) in the USA, Capital Market Board (SPK) in Turkey made amendments to their independence rules on … examine whether non-audit services jeopardize institutional investors' perception of auditor independence in Turkey. Therefore …, questionnaire was administered to 34 institutional investors in Istanbul, Turkey. It was generally found that institutional …

Persistent link: https://www.econbiz.de/10013107234

The Impact of Auditor Education Level on the Relationship Between Auditor Busyness and Audit Quality in Turkey

Ocak, Murat - 2019

In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms. Prior studies regarding auditor busyness have not considered how auditor busyness affects audit quality in the case of auditors who are less...

Persistent link: https://www.econbiz.de/10012898270

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