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This study examines the effects of service innovation on financial performance of proprietorship audit firms in Taiwan … general firms. Non-conventional firms have the highest degree of service innovation followed by general firms. Conventional … firms have the lowest degree of service innovation. Empirical results indicate that non-conventional firms financially …
Persistent link: https://www.econbiz.de/10013063007
This study examines the relations between audit quality, audit firm size, and financial performance. This study estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work experience of auditors, and professional training. From the...
Persistent link: https://www.econbiz.de/10013082248
In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information...
Persistent link: https://www.econbiz.de/10012826775
This study investigates the relative importance between service quality and firm size in the performance determinants of audit firms under different market segments and business strategies. This study extracts a human capital-based service quality by the principal component analysis technique....
Persistent link: https://www.econbiz.de/10013003748
Auditing firms are very important for business decision-makers and they have a large impact on business development, due to issued reports and competent opinions contained in such reports. The purpose of this paper is to present, to professional public, the current condition and changes of...
Persistent link: https://www.econbiz.de/10014281901
This study examines the moderating influence of audit quality on the relationship between dividend payout and corporate financial performance in emerging markets. Further, it investigates if the COVID-19 pandemic influences the relationship between dividend payout and corporate financial...
Persistent link: https://www.econbiz.de/10014534534
The study's purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016 through 2020, the sample consisted of 61...
Persistent link: https://www.econbiz.de/10014529050
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