Narrow search
Showing 1 - 10 of 12,124
Cover Image
Audit market concentration and auditor choice in the UK
Abidin, Shamharir - 2006
Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit...
Persistent link: https://www.econbiz.de/10009465930
Cover Image
The impact of ethnicity on auditor choice: Malaysian evidence
Nazri, Sharifah Nazatul Faiza Syed Mustapha; Smith, Malcolm - In: Asian Review of Accounting 20 (2012) September, pp. 198-221
Purpose – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed … behaviour, particularly ethnicity of auditor and ethnicity of management, using a logistic regression analysis approach for 300 …, complexity, and financial risk, lending support to the findings of previous survey studies. Ethnicity was found to be a …
Persistent link: https://www.econbiz.de/10010592171
Cover Image
The impact of ethnicity on auditor choice: Malaysian evidence
Nazatul Faiza Syed Mustapha Nazri, Sharifah; Smith, Malcolm - In: Asian Review of Accounting 20 (2012) 3, pp. 198-221
Purpose – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed … behaviour, particularly ethnicity of auditor and ethnicity of management, using a logistic regression analysis approach for 300 …, complexity, and financial risk, lending support to the findings of previous survey studies. Ethnicity was found to be a …
Persistent link: https://www.econbiz.de/10014675870
Cover Image
Auditor workload compression and busy season portfolio changes : US evidence
López, Dennis M.; Pitman, Marshall K. - In: International journal of accounting, auditing and … 10 (2014) 1, pp. 91-108
Persistent link: https://www.econbiz.de/10010389702
Cover Image
The association between corporate governance and auditor switching decision
Shamharir Abidin; Ishaya, Ishaku Vandi; Mohamad Naimi … - In: International journal of economics and financial issues … 6 (2016) 7, pp. 77-80
Persistent link: https://www.econbiz.de/10011782597
Cover Image
Auditor workload compression and busy season portfolio changes: US evidence
López, Dennis M.; Pitman, Marshall K. - In: International Journal of Accounting, Auditing and … 10 (2014) 1, pp. 91-108
The purpose of this study is to investigate the impact of auditor workload compression on the likelihood of changes to the busy season client portfolio of an audit firm. We find evidence of a positive association between workload compression and the likelihood of changes to the constituents of...
Persistent link: https://www.econbiz.de/10011130300
Cover Image
An empirical analysis of factors related to auditor switching after corporate takeovers
Luypaert, Mathieu; Van Caneghem, Tom - Faculteit Economie en Bedrijfswetenschappen, … - 2012
In case of a takeover, the acquiring firm has to choose whether to retain the acquired firm’s incumbent auditor or to switch to its own auditor. In the current paper, we explore the drivers of auditor switching by the acquired firm after a takeover among a sample of Belgian takeovers....
Persistent link: https://www.econbiz.de/10010552124
Cover Image
Wealth effect of auditor switch during crisis and non-crisis period : the Malaysian experience
Ismail, Shahazaz; Nasir, Annuar M. D.; Ali Ahmed, Huson … - 2006
This study examines the auditor switch effect on share prices among listed companies in Malaysia, mainly the Second Board companies during economic crisis and the economic growth period. Data on companies listed on the KLSE that reported switching of auditors were gathered from the respective...
Persistent link: https://www.econbiz.de/10009484061
Cover Image
Auditor change during listing : effect on IPO premiums
Mohammed, Shamsher; Ali Ahmed, Huson Joher - 2006
The study investigates the relationship between auditing services provided to 213 listed firms over a period from 1996 to 2000 by reputable (or tier 1) and non-reputable (non-tier 1) audit firms and the initial returns at listing. We use market adjusted initial return to reflect the firm’s...
Persistent link: https://www.econbiz.de/10009484062
Cover Image
Investor sentiment and audit opinion shopping
Amin, Keval; Eshleman, Dan; Guo, Peng - In: Auditing : a journal of practice & theory 40 (2021) 3, pp. 1-26
Persistent link: https://www.econbiz.de/10012625751