for both the auditing profession and regulators in Malaysia. …

Purpose – The purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in … the setting of a high power distance and low individualism society. Auditors’ judgment in this paper is related to the … case of auditors’ willingness to sign off on net equipment balance for assets in question. Second, the paper investigates …

/value – The results presented in the paper have important implications for both the auditing profession and regulators in Malaysia. …

while they do not highlight any significant relationship between audit quality and type of auditor with respect to the audit … quality proxies investigated. Research limitations/implications – Evidence from this paper might signal the need for … audit quality among Big 4 and non-Big 4 clients. Evidence supports the concerns raised by the UK House of Lords in 2010 that …

possibly signal audit/financial reporting quality. Large sample companies may limit the ability to generalize findings to … have costly effect on the pricing of Big 4 audits for companies wanting to signal audit and financial reporting quality to …

Auditor independence is a guiding principle of the relationship between auditors and clients, and a key component of … parties better understand situations that may impair the perceived independence of auditors. Suggestions for improving the …

quality measured by the client-specific equity risk premium. The study population consists of all the manufacturing and … quality. These results were consistent with some previous studies, which showed that long relationships between an audit firm … and a client are associated with lower perceived audit quality and, as a result, higher equity risk premium. Practical …

Purpose – The purpose of this paper is to investigate the impact of certain audit quality attributes, namely auditor … analyst forecasts. Independent audit quality measures used are auditor size, auditor industry specialization and auditor …. Practical implications – The study highlights the importance of audit quality attributes in determining the firm's cost of …

It is clear from the literature that corporate gatekeepers such as auditors, investment bankers, credit-rating agencies … effectiveness of the corporate gatekeeper liability with respect to auditors in Turkey. In addition to the recommendations presented …

non-audit service by the firm’s auditor harms earnings quality. …