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Measuring Efficiency of UK Chartered Accounting Firms
Gregoriou, Greg N. - 2012
In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis …, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a … yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance …
Persistent link: https://www.econbiz.de/10013111555
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Perspectives on international financial reporting and auditing in the airline industry
Öztürk, Can - 2022 - First edition
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of … financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on … International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on …
Persistent link: https://www.econbiz.de/10013174550
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Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries
Lesage, Cédric; Ratzinger-Sakel, Nicole V.S; Kettunen, … - 2013
providing evidence based on the new institutional economics criteria of efficiency (i.e. cost or quality) that is relevant to …
Persistent link: https://www.econbiz.de/10014174252
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Non-audit services and financial reporting quality : evidence from 1978 - 1980
Koh, Kevin; Rajgopal, Shivaram; Srinivasan, Suraj - 2011 - Rev.
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80 Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...
Persistent link: https://www.econbiz.de/10009241457
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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Audit Prices, Credit Ratings : S&P-100
Acikgoz, Betul - 2011
This study tests the hypothesis that the companies which have lower credit ratings are charged higher audit fees or the companies which have higher credit ratings pay lower audit fees. The hypothesis is based on the assumption that these price differentials should be observed given Credit...
Persistent link: https://www.econbiz.de/10013128697
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Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality
Chi, Hsin-Yi - 2011
Persistent link: https://www.econbiz.de/10013133569
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Materiality in Performing an Audit – Experimental Evidence
Severus, Julia - 2012
At present, ways to improve audit quality and auditing decisions are intensively being discussed worldwide by standard setters and researchers. Audit quality is mainly influenced by two factors the requirements of standard setters and the professional judgment of auditors. Especially the...
Persistent link: https://www.econbiz.de/10013115438
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Voluntary Disclosure of Auditor-Provided Tax Service Fees
Bedard, Jean C. - 2012
This study examines the decisions of firms to voluntarily disclose tax fees paid to their external auditors. Although the Securities and Exchange Commission (SEC) began requiring public companies to disclose fees paid to auditors in 2000, separate disclosure of tax service fees as a component of...
Persistent link: https://www.econbiz.de/10013116968
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The Challenges of Public Sector Audit as an Effective Accountability Tool in PPP Arrangements in Nigeria
Chukwunedu, Okaro Sunday - 2011
The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on extensive review of literature. We find, among others,...
Persistent link: https://www.econbiz.de/10013117662