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visitors. The aim was achieved by implementing the modern audit approach and empirical research into marketing communication …
Persistent link: https://www.econbiz.de/10013200286
This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for...
Persistent link: https://www.econbiz.de/10014502015
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the … mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on …
Persistent link: https://www.econbiz.de/10014505781
The aim of the paper is to evaluate the regulation and organization of accounting in Ukraine under the changes in the national economic system development and impact of IFRS implementation. The system of legal regulation of accounting in Ukraine is presented by five levels, each comprised of a...
Persistent link: https://www.econbiz.de/10010512913
This paper aims to point out the significance of external audit and auditor’s reports. The stability of banks and its …’s opinions and audit agencies that had conducted banks audits. The review of the audit legislation and professional standards …
Persistent link: https://www.econbiz.de/10011724819
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011533421
We investigate the strategic decision making of audit firms in a tendering process. In particular, we are interested in … how audit firms behave to acquire audit clients and which audit quality is ensured. Our main findings are manifold. First …, if two big audit firms are competing, we do not observe that each firm tries to acquire all clients. However, if one big …
Persistent link: https://www.econbiz.de/10011380619
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
Although researches have extensively studied the relationship between audit quality and financial reporting, little has … been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information … role. Based in Taiwan’s unique setting, we documents the information role of audit by examining the market reaction to the …
Persistent link: https://www.econbiz.de/10009759711
This study examines whether the term of the auditor-client relationship (i.e., auditor tenure) is associated with future stock price crash risk measured both ex ante and ex post. Using a large sample of U.S. public firms with Big Four auditors, we find robust evidence that auditor tenure is...
Persistent link: https://www.econbiz.de/10011442856