's quality on information asymmetry and bid‐ask spreads is an emerging economy such as Tunisia is very appealing because earnings …Purpose – The purpose of this paper is to examine the relationship between information asymmetry and the quality of the … employment of an industry specialist and big auditors; and positively related to audit firm tenure. However, further tests refine …

-section. Findings – The findings suggest that the market's perception of disclosure quality is higher and private information search … opportunities are fewer for companies engaging industry specialist auditors. In addition, the paper finds that information asymmetry …-related characteristics are a subset of concurrent choices made by the company that impacts disclosure quality. Practical implications …

‐section. Findings – The findings suggest that the market's perception of disclosure quality is higher and private information search … opportunities are fewer for companies engaging industry specialist auditors. In addition, the paper finds that information asymmetry …‐related characteristics are a subset of concurrent choices made by the company that impacts disclosure quality. Practical implications …

the outcome of audit engagement represent an ongoing debate in the auditing profession. Our research contributes to this …

Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory … impairment of auditor independence and audit quality. Design/methodology/approach – A questionnaire survey was conducted of 235 … NSW local council finance professionals and 35 local council internal auditors in May 2006. Findings – The most important …

Purpose – Irregular auditing practices, such as false sign‐off, are evidence that proper implementation of work … French audit seniors. The interviews were meant to highlight the role of irregular auditing in view of the individual and … systematically dysfunctional, irregular auditing plays an important role in audit firms, and that it can only be understood in view …

Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory … impairment of auditor independence and audit quality. Design/methodology/approach – A questionnaire survey was conducted of 235 … NSW local council finance professionals and 35 local council internal auditors in May 2006. Findings – The most important …

Purpose – The purpose of this paper is two‐fold: first, to examine whether the quality of accruals, as measured by … by Big‐N auditors with lower‐independence experienced the greatest improvement in accrual persistence. Originality …/value – This is the first paper to evaluate SOX‐related improvements in the quality of earnings as measured by accrual persistence …