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The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion
Suárez, Javier Andrés; García, Elena Cabal; Méndez, … - In: SERIEs 4 (2013) 3, pp. 333-352
This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...
Persistent link: https://www.econbiz.de/10010994599
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Audit tenure and earnings quality - do auditor's industry specialisation matter? Evidence from Tunisia
Hbaieb, Ines Hakim; Omri, Mohamed Ali - In: International Journal of Critical Accounting 6 (2014) 3, pp. 299-313
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...
Persistent link: https://www.econbiz.de/10010888508
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Twin evils of bank going concern secrecy
Njoku, Jonathan - In: International Journal of Critical Accounting 6 (2014) 3, pp. 233-257
This paper aims to address what it sees as twin evils of bank going concern secrecy. The statutory bank auditor in line with SAS 59 evaluates client going concern through the audit risk model. Nonetheless, frequent cases of audit failure for banking firms suggest the need to strengthen the audit...
Persistent link: https://www.econbiz.de/10010888510
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Financial management performance of public sector: quality of internal auditor
Iskandar, Takiah Mohd; Lasa, Yati Md; Hassan, Norul … - In: International Journal of Accounting, Auditing and … 10 (2014) 3, pp. 229-254
This study examines the relationship between internal audit functions and financial management performance in the public sector in Malaysia. The internal auditor is entrusted with a monitoring responsibility to ensure the integrity of the management of public funds. The need for effective...
Persistent link: https://www.econbiz.de/10010888520
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Bank officers' perceptions and uses of qualified audit reports
Sormunen, Nina - In: Qualitative Research in Accounting & Management 11 (2014), pp. 215-237
are use of other information sources and bank officers’ perceptions of auditing. Other factors are also presented and …
Persistent link: https://www.econbiz.de/10010938202
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Do Actions Speak Louder Than Words? Auditing, Disclosure, and Verification in Organizations
Anderlini, Luca; Gerardi, Dino; Lagunoff, Roger - Georgetown University, Department of Economics - 2014
We study the relative performance of disclosure and auditing in organizations. We consider the information transmission … decision maker (auditing) or, at some cost, to verify the state. In equilibrium, state verification will never occur and the … second decision maker effectively chooses between auditing and disclosure. When the misalignment is preferences reflects a …
Persistent link: https://www.econbiz.de/10010938656
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The Relevance of Statutory Audit in Evaluating Performance in Nigeria
Muhammed, Aliu Momodu; Celestina, Ehimi Ojemen - In: International Journal of Economics and Empirical … 2 (2014) 9, pp. 387-393
This research work examines the relevance of statutory audit in evaluating performance in an organization. The researchers adopted survey research method. Questionnaires were designed and administered. Chi-square (x2) was used to analyze the data and test the hypothesis. From the analysis of...
Persistent link: https://www.econbiz.de/10010941030
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Do Actions Speak Louder than Words?
Anderlini, Luca; Gerardi, Dino; Lagunoff, Roger - Collegio Carlo Alberto, Università degli Studi di Torino - 2014
We study the relative performance of disclosure and auditing in organizations. We consider the information transmission … decision maker (auditing) or, at some cost, to verify the state. In equilibrium, state verification will never occur and the … second decision maker effectively chooses between auditing and disclosure. When the misalignment is preferences reflects a …
Persistent link: https://www.econbiz.de/10010941704
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The impact of issuing a qualified audit opinion on auditor switching: an empirical study in the Tunisian context
Arfaoui, Feten; Damak-Ayadi, Salma - In: International Journal of Managerial and Financial Accounting 6 (2014) 3, pp. 189-202
This study examines the impact of the qualified opinions on auditor switching. Based on a sample of 56 Tunisian companies between 2007 and 2008 the logistic regression suggests that companies tend in fact to switch auditors more frequently after receiving qualified opinions. However, the...
Persistent link: https://www.econbiz.de/10010944846
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Audit firm rotation and audit quality: case of the listed Tunisian firms
Omri, Mohamed Ali; Abdennebi, Abir Ben - In: International Journal of Economics and Business Research 8 (2014) 3, pp. 245-257
The aim of this paper is to study the impact of audit firm rotation on the audit quality (audit opinion and audit firm reputation), on a sample of all Tunisian listed firms. To move towards this objective, we used a logistic regression model on panel data over a period of 16 years (1995-2010)....
Persistent link: https://www.econbiz.de/10010944857