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Green electronic auditing and accounting information reliability in the Jordanian social security corporation : the mediating role of cloud computing

Alrabei, Ali Mahmoud - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-19

The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to...

Persistent link: https://www.econbiz.de/10014414265

Factors affecting the professional skepticism of independent auditors in Viet Nam

Thu Trang Ta; Doan Thanh Nga; Pham Duc Cuong; Hoai Nam Tran - In: Cogent business & management 9 (2022) 1, pp. 1-18

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors....

Persistent link: https://www.econbiz.de/10014429043

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

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

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

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

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

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

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

Students' perception of the auditing profession in Vietnam : the effect of proximity and knowledge on auditors' stereotype

Ngoc Tran Thanh Thuy; Trương Thị Hạnh Dung; Minh … - In: Cogent business & management 9 (2022) 1, pp. 1-25

The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using quantitative techniques based on a questionnaire survey...

Persistent link: https://www.econbiz.de/10014444836