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The impact of audit quality on earnings predictability
Hussainey, Khaled - In: Managerial Auditing Journal 24 (2009) May, pp. 340-351
Purpose – The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms. Design/methodology/approach – The paper uses...
Persistent link: https://www.econbiz.de/10009350118
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The impact of audit quality on earnings predictability
Hussainey, Khaled - In: Managerial Auditing Journal 24 (2009) 4, pp. 340-351
Purpose – The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms. Design/methodology/approach – The paper uses...
Persistent link: https://www.econbiz.de/10014929161
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Firm ownership type, earnings management and auditor relationships: evidence from India
Ghosh, Saibal - In: Managerial Auditing Journal 26 (2011) May, pp. 350-369
Purpose – Using data on Indian listed companies for 2005, the purpose of this paper is to examine how firm ownership relates to auditor choice. More specifically, the author tests several hypotheses about the links between firm ownership, auditor relationships and earnings management....
Persistent link: https://www.econbiz.de/10009320916
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Client-specific litigation risk and audit quality differentiation
Sun, Jerry; Liu, Guoping - In: Managerial Auditing Journal 26 (2011) May, pp. 300-316
Purpose – The purpose of this paper is to examine whether client-specific litigation risk affects the audit quality differentiation between Big N and non-Big N auditors. Specifically, the authors examine whether higher quality audits of Big N auditors relative to non-Big auditors is more...
Persistent link: https://www.econbiz.de/10009320933
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Client‐specific litigation risk and audit quality differentiation
Sun, Jerry; Liu, Guoping - In: Managerial Auditing Journal 26 (2011) 4, pp. 300-316
Purpose – The purpose of this paper is to examine whether client‐specific litigation risk affects the audit quality differentiation between Big N and non‐Big N auditors. Specifically, the authors examine whether higher quality audits of Big N auditors relative to non‐Big auditors is more...
Persistent link: https://www.econbiz.de/10014929247
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Firm ownership type, earnings management and auditor relationships: evidence from India
Ghosh, Saibal - In: Managerial Auditing Journal 26 (2011) 4, pp. 350-369
Purpose – Using data on Indian listed companies for 2005, the purpose of this paper is to examine how firm ownership relates to auditor choice. More specifically, the author tests several hypotheses about the links between firm ownership, auditor relationships and earnings management....
Persistent link: https://www.econbiz.de/10014929250
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The accuracy of earnings forecasts disclosed in the prospectuses of newly formed public companies in Jordan
El‐Rajabi, Mohamad T.A.; Gunasekaran, Angappa - In: Managerial Auditing Journal 21 (2006) 2, pp. 117-131
Purpose – This study aims to examine the accuracy of the earnings forecasts (EFs) included in the prospectuses of newly established firms in Jordan. Design/methodology/approach – Prospectuses of 41 newly formed public companies in Amman stock exchange during the period 1992‐1996 are tested...
Persistent link: https://www.econbiz.de/10014928999
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Corporate environmental disclosure, corporate governance and earnings management
Sun, Nan; Salama, Aly; Hussainey, Khaled; Habbash, Murya - In: Managerial Auditing Journal 25 (2010) July, pp. 679-700
Purpose – The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and … no significant statistical association between various measures of DA and environmental disclosure. The paper also finds … corporate managers are not using environmental disclosure as a technique to reduce the probability that public policy actions …
Persistent link: https://www.econbiz.de/10009319210
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What prompts firms to choose between business and geographic segments as a primary segment?
Talha, Mohammad; Salim, Abdullah Sallehhuddin Abdullah - In: Managerial Auditing Journal 25 (2010) January, pp. 17-31
geographic segment as a primary segment for its segmental information disclosure. It seeks to examine Malaysian firms … implies extensive auditing work as the new standard requires more extensive disclosure for the primary segment, although the …
Persistent link: https://www.econbiz.de/10009319221
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Reported social and environmental taxonomies: a longer‐term glimpse
Raar, Jean - In: Managerial Auditing Journal 22 (2007) 8, pp. 840-860
outcomes resulting from a firm's operations has increasingly become aligned to a disclosure strategy, that is, an indication of … management imperatives. These results provide pragmatic insights in the disclosure of particular environmental and social …
Persistent link: https://www.econbiz.de/10014929092