The papers aims to relate the governance, fiscal board, and auditor opinions, quality of accounting information, in companies listed in São Paulo's Stock exchange (BOVESPA). Of the exploratory nature and descriptive the article used a sample of 31 (thirty-one) opinions starting from 419...

Three recent PCAOB releases increase PCAOB registrant's disclosure requirements. Form 2 (2009) requires audit firms to file an annual report to facilitate analysis and inspection by the PCAOB; Form 3 (2009) requires timely reporting of disciplinary, administrative and other proceedings related to...

The study investigates corporate governance and timeliness of audited reports of quoted companies in Nigeria. The population was all quoted companies listed at the Nigerian Stock Exchange, collected secondary data from published financial statements on the compliance issued by the Nigerian Stock...

Objective – This study aims to explain the companies' financial condition and growth which is affecting going concern audit opinion of the companies listed in the Jakarta Islamic Index (JII). Financial condition is examined through the information changes in working capital to total assets,...

This research aims to reveal whether independent auditor's (as the real person and the legal entity) qualifications (audit firm size, audit opinion, audit gender, audit firm specialization, audit firm rotation, geographical difference) have any effect on earnings management via discretionary...

Financial statements are a primary source and an emphatic conveyance of financial results and positions but become worthless if originating from unreliable or inaccurate information. Central to this enigma of quantitative value or valuelessness is the company's auditor who is encumbered with the...

This paper investigates whether foreign ownership affects audit fees by analyzing share-holdings of listed firms from Western European countries. The results show that foreign ownership is an important factor that drives the demand for audit services. However, the willingness to pay higher audit...

Audit quality is viewed as a basic element influencing the dependability of financial statements. The objective of this study is to investigate the impacts of audit firm characteristics, including audit firms' reputation and audit fees on the quality of auditing. We utilized...

The objective of this paper is to analyze the market reaction to the auditors' going-concern audit opinions after the IFRS adoption in Brazil. The event study methodology was applied for the analysis of three public non-financial companies in the first year in which they received a qualified...