suggest a positive interaction effect of auditor industry specialization and board governance on accounting quality … effective through hiring industry specialist auditors. This study also suggests that it may be worth investigating the … interaction effect among different corporate governance mechanisms on accounting quality. …

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 retrieved by auditors' reports. Our results indicate that there is … accounting were found to exhibit an influential role on the quality of the accounting information provided to stakeholders …

gender and a set of control variables is regressed, it is found that female auditors allow for more discretion in income … results suggest that female auditors are more conservative. Research limitations/implications – This study has been conducted … country to the next more research is needed in different social environments. Practical implications – When selecting auditors …

This study compares the attitudes of managers with those of external auditors towards common practices and issues of … managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management … female managers and auditors had similar attitudes towards earnings management. …

This study compares the attitudes of managers with those of external auditors towards common practices and issues of … managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management … female managers and auditors had similar attitudes towards earnings management. …

regulation in the United States are present. The legal and accounting system supports the implementation of requirements and …

has improved under the new accounting regime, especially for companies with non-Big 4 auditors. Originality/value – Prior … auditors. Design/methodology/approach – In line with recent literature, the paper employs Gray's comparability index. The … while impact on gearing and liquidity was negative. Only companies with non-Big 4 auditors faced significant impact on net …

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and …, accounting academics, and accounting students at the UAEU. Valuable primary sources of data were also web sites and publications … of audit firms. The fragmented regulatory context of accounting and auditing in the UAE has allowed the Big Four to …