Narrow search
Showing 1 - 10 of 506
Cover Image
Audit quality, earnings management, and cost of equity capital : evidence from India
Houqe, Muhammad Nurul; Ahmed, Kamran; Van Zijl, Tony - In: International journal of auditing : IJA 21 (2017) 2, pp. 177-189
Persistent link: https://www.econbiz.de/10011694948
Cover Image
External investigations and disciplinary sanctions against auditors: The impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs - Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...
Persistent link: https://www.econbiz.de/10011650306
Cover Image
Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit Procedures
Minutti Meza, Miguel - 2011
This dissertation investigates how economically-comparable peer firms can be used to obtain inferences about a company’s accounting quality in two different research settings. The first Chapter examines whether auditor industry specialization, measured using auditor market share by industry,...
Persistent link: https://www.econbiz.de/10009480643
Cover Image
The relationship between non-audit fees and audit quality : dealing with the endogeneity issue
Garmona, Pedro; Momparler, Alexandre; Lassala, Carlos - In: Journal of service theory and practice : JSTP 25 (2015) 6, pp. 777-795
Persistent link: https://www.econbiz.de/10011392394
Cover Image
External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...
Persistent link: https://www.econbiz.de/10011311730
Cover Image
Earnings quality, internal control weaknesses and industry-specialist audits
Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10011333141
Cover Image
Non-audit fees, institutional monitoring, and audit quality
Lim, Chee Yeow; Ding, David K.; Charoenwong, Charlie - In: Review of quantitative finance and accounting 41 (2013) 2, pp. 343-384
Persistent link: https://www.econbiz.de/10009774431
Cover Image
Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2010 academic literature
Moehrle, Stephen R.; Bolt-Lee, Cynthia; … - In: Research in accounting regulation 25 (2013) 1, pp. 53-76
Persistent link: https://www.econbiz.de/10009757885
Cover Image
The impact of income smoothing on earnings quality in emerging markets : evidence from GCC markets
Shubita, Moade Fawzi - In: Journal of accounting in emerging economies : JAEE 5 (2015) 3, pp. 299-324
Persistent link: https://www.econbiz.de/10011443526
Cover Image
Audit committee effectiveness, audit quality and earnings management : a meta-analysis
Inaam, Zgarni; Khamoussi, Halioui - In: International journal of law and management : IJLMA 58 (2016) 2, pp. 179-196
Persistent link: https://www.econbiz.de/10011485733