Narrow search
Showing 1 - 10 of 7,700
Cover Image
The impacts of interaction of audit litigation and ownership structure on audit quality
Al Abdullah, Riyadh Jassim; Al-Ani, Mawih Kareem - In: Future Business Journal 7 (2021), pp. 1-14
This study examines the impact of the interactions of audit litigation and ownership structure on audit quality by Big 4 and non-Big 4 audit firms in Oman. This study uses modified audit opinion as proxies for audit quality, binary variable for audit litigation and percentage of shares owned by...
Persistent link: https://www.econbiz.de/10012548840
Cover Image
The effect of audit fees on disclosure quality in Jordan
Shakhatreh, Mohammad Ziad; AlSmadi, Safaa Adnan; … - In: Cogent business & management 7 (2020) 1, pp. 1-15
Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...
Persistent link: https://www.econbiz.de/10012627534
Cover Image
Intangible assets, risk management committee, and audit fee
Prabhawa, Aditya Aji; Nasih, Mohammad - In: Cogent economics & finance 9 (2021) 1, pp. 1-14
This study analyzes whether the company's intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable. The sample of this study consisted of 656 observations from companies listed on the Indonesia Stock Exchange (BEI) for 2010-2018 from...
Persistent link: https://www.econbiz.de/10013184175
Cover Image
Does auditing multiple clients affiliated with the same business group reduce audit quality? : evidence from an emerging market
Ocak, Murat; Kablan, Ali; Dursun, Günay Deniz - In: Borsa Istanbul Review 21 (2021) 1, pp. 1-22
The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been...
Persistent link: https://www.econbiz.de/10012816311
Cover Image
Joint audit and accuracy of the auditor's report : an empirical study
Baldauf, Julia; Steckel, Rudolf - In: International journal of economic sciences and applied … 5 (2012) 2, pp. 7-42
This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of auditor consensus in the auditor’s report. We...
Persistent link: https://www.econbiz.de/10009632675
Cover Image
The role of internal audit as a tool for detecting fraud
Burzyńska, Dorota; Jabłońska, Małgorzata - In: Economic and environmental studies : a journal for … 18 (2018) 2, pp. 483-497
Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have...
Persistent link: https://www.econbiz.de/10011874647
Cover Image
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
the link between the attributes of audit committees of firms (size, independence and diligence) and the timeliness of … that audit committee attributes (measured by size, independence and diligence) had a significant relationship with … financial reporting timeliness among firms in Nigeria. Conclusion: Since the size, independence and diligence of the audit …
Persistent link: https://www.econbiz.de/10012140129
Cover Image
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
Cover Image
Auditor choice and accruals patterns of cross-listed firms
Wang, Bing; Xin, Qingquan - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 233-251
We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the clients of non-Big 4 auditors. Further, we find...
Persistent link: https://www.econbiz.de/10011823824
Cover Image
A perspective on the whistleblowing intention of internal auditors : an integrated ethical decision-making model
Antoh, Alfiana; Sholihin, Mahfud; Sugiri, Slamet; … - In: Cogent business & management 11 (2024) 1, pp. 1-25
The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of...
Persistent link: https://www.econbiz.de/10014536222