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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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Is the external audit report useful for bankruptcy prediction?
Muñoz-Izquierdo, Nora; Camacho-Miñano, María-del-Mar; … - In: International Journal of Financial Studies : open … 7 (2019) 2/20, pp. 1-23
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers have shown that a combination of ratios and audit data is significant for predictive...
Persistent link: https://www.econbiz.de/10012039600
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Audit committee attributes and the reporting timeliness of listed Nigerian firms
Odjaremu, Gloria Okeoghene; Jeroh, Edirin - In: Trends economics and management 13 (2019) 34, pp. 69-81
Purpose of the article: This study appraised the extent to which audit committee attributes influence the reporting timeliness of listed Nigerian firms. In this light, firm level secondary data were sourced from the financials of 21 randomly selected firms over a 6 year period (2012-2017)....
Persistent link: https://www.econbiz.de/10012140129
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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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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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An E-Business Audit Service Model in the B2B Context
Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag; Lind, Mary R. - 2014
We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies,...
Persistent link: https://www.econbiz.de/10014198161
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National Level, City Level Auditor Industry Specialization and Cost of Debt
Li, Chan; Xie, Yuan; Zhou, Jian - 2017
We examine the relation between industry specialist auditors and cost of debt financing using a national and city level industry specialist framework. Consistent with the assumption that higher audit quality is associated with lower information risk, which benefits clients in raising debt...
Persistent link: https://www.econbiz.de/10014198385
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Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments
Piercey, M. David - 2011
The “not documented, not done” requirements of PCAOB Auditing Standard 3 substantially increased auditors’ obligations to document their risk assessments. This study examines a potentially unintended consequence of such a requirement on auditors who have pressure to reach lenient,...
Persistent link: https://www.econbiz.de/10014203854