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Effect of Auditor’s Judgment and Specialization on Their Differential Opinion between Semiannual and Annual Financial Reports
Chiang, Hsiang-Tsai - 2013
This study examines the factors that lead to issuing negative opinions on semiannual reports while issuing positive opinions in annual reports from the perspective of auditor-client relationships in listed companies in Taiwan. The empirical results show that the importance of the client is...
Persistent link: https://www.econbiz.de/10013090216
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Auditor Choice and Its Implications for Group-Affiliated Firms
Fang, Junxiong - 2015
auditor translates into higher earnings and disclosure quality, higher valuation implications for related-party transactions …
Persistent link: https://www.econbiz.de/10013015087
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Are Voluntary Internal Controls-Related Audit Report Disclosures Informative in IPOs?
Czerney, Keith - 2015
Initial public offering (IPO) companies are exempt from Section 404 of the Sarbanes-Oxley Act of 2002, leaving investors to assess the quality of an IPO company's internal controls, which affect the quality of management-provided financial information, without an opinion on internal controls...
Persistent link: https://www.econbiz.de/10013015490
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Internal Audit Control Systems, Forensic Accounting and Financial Rereporting
Srinivasan, Padma - 2009
Persistent link: https://www.econbiz.de/10013156343
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Does a Leopard Change its Spots? Auditors and Lawyers as Valuation Experts for Minority Shareholders in the Judicial Appraisal of Private Firms
Saastamoinen, Jani - 2020
minority shareholders, which is used in Finland and Sweden. The special representative is a valuation expert, typically an … performance as valuation experts. We examine a comprehensive data set of judicial valuation cases of Finnish private firms, in … which the judge learns the valuation estimates of the controlling shareholder, the minority shareholder and the special …
Persistent link: https://www.econbiz.de/10012844292
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A New Approach to Estimating the Relation between Audit Fees and Financial Misconduct
Chakrabarty, Bidisha - 2019
Research on the association between abnormal audit fees (measuring audit effort) and financial misconduct has produced mixed results. The use of actual misstatements in this research creates small-sample inferences, introduces systematic selection bias, and reduces the scope of sample coverage....
Persistent link: https://www.econbiz.de/10012903865
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Audit Quality and Investment Efficiency with Informed Trading
Langberg, Nisan - 2019
We study how informed, strategic trading affects audit quality and investment efficiency. With the auditor's legal liability payment based on the decrease in the market price after an audit failure, informed trading provides a hedge to the auditor against legal liability risk. This weakens...
Persistent link: https://www.econbiz.de/10012898621
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Family Control, Accounting Misstatements, and Market Reactions to Restatements : Evidence from China
Ma, Liangbo - 2016
We examine the impact of family control on the likelihood of accounting misstatements and market reactions to subsequent restatements. Using a matched-firm approach, we find that family control overall reduces the incidence of misstatements, consistent with the notion that controlling families...
Persistent link: https://www.econbiz.de/10013006054
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Measuring Misreporting Risk in Firms’ 10-K Disclosures and the Auditor’s Role in Mitigating Misstatements
Moon, James - 2018
The purpose of public company audits is to increase the integrity of firms' financial statements. However, research provides mixed evidence on whether better auditors mitigate misstatement risk embedded in the financial reporting process. A challenge in previous studies is the lack of a powerful...
Persistent link: https://www.econbiz.de/10012933564
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The Audit Risk Model and Family Firms : An Analysis of Internal and External Audit Hours
Abudy, Menachem (Meni); Shust, Efrat - 2022
This paper investigates the differences in auditing practices between family and non-family firms in Israel using a unique database that includes external audit fees, hours, billing rates, and internal auditing hours. Based on the premise that the number of auditing hours reflects an auditor’s...
Persistent link: https://www.econbiz.de/10013293648