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.  …

Purpose – The purpose of this paper is to examine the form and content of auditors' reports published by international … accounting firms in Tunisia. Design/methodology/approach – Compliance measurement of auditor's report published by Tunisian … auditors who represent international auditing firms with International Standard on Auditing 700 (ISA700). Findings – Audit …

auditors, independence is theorized as having a continuum of values. A mail survey was distributed to random samples of bankers … situations presented; and a respondent′s knowledge of accounting had no significant effect on evaluations of auditor independence …

Purpose – Earnings management are euphemisms referring to accounting practices that may follow the letter of the rules … of standard accounting practices, but certainly deviate from the spirit of those rules. Companies across the world follow … similar type of case. The present study has been carried out with the aim of examining the perception of auditors on earnings …

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 …

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 …

potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors …

choice of auditors in Bangladeshi firms going public. We try to see whether ownership concentration in the hands of a owner … regression tool has been used to identify client's corporate governance attributes affect their choice of auditors. In total …

Purpose – The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in … the first stage, interviews were carried out with auditors from Big‐4 (seven interviewees) and local non‐Big‐4 firms … (three interviewees) in Macau to investigate the reasons for the high turnover rate amongst auditors in Macau. They were …