We investigate the Japanese Big 4 auditors' conservatism. Recent increasing litigation risks and scrutiny from the public are likely to make the Japanese Big 4 auditors conservative. Our results indicate that the Big 4 are effective in deterring income-decreasing earnings management by clients....

We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of financial statement fraud in China, an emerging market in which auditors face...

This study aims to investigate the effect of audit quality on IFRS compliance in KSA based on a sample consisting of 176 observations in the financial sector (banking and insurance companies). A logistic regression model was used to capture the effect of both auditor size, as an indicator of...

Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether these events resulted in a change in auditor behavior with respect to going concern reporting. Generally speaking, we...

Numerous studies have been done to obtain a written pattern in order to determine auditing quality since 1981 following documentation of auditing quality according to company size by Linda De Angelo. Multiple factors such as auditing company size, tenure period of auditor and report type were...

In this paper, we examine the level of information quality obtained by the end-of-the-year accrual financial statements of Greek municipalities in terms of accounting principles compliance. The level of compliance is measured by two alternative compliance indices developed on the basis of data...

In the present study, we investigate the explanatory power of information such as auditors' opinion and auditors' size in predicting impending bankruptcy for companies operating in the Greek market. Using nine financial ratios and two dummy variables, covering all dimensions of firms' financial...

This paper examines the effect of auditor tenure and provision of non-audit services on earnings conservatism. Following Basu (1997), we measure earnings conservatism by using the asymmetric timeliness of earnings model and the time-series test of timeliness in loss recognition model. Using a...

Accounting regulators are concerned about the potential threat of long-term auditor-client relationships on auditor independence, leading to lower audit quality. The main objective of this study is to examine the association between auditor tenure and an important feature of accounting, namely...

Prior studies suggest that auditor's industry specialisation are associated with highly earnings quality because the increase of client-specific knowledge. However, the effect of audit tenure on earnings quality is mixed. In this study, we examine whether auditor's industry specialisation affect...