Similar Search Results

Audit Quality and Investment Efficiency with Informed Trading

Langberg, Nisan - 2019

We study how informed, strategic trading affects audit quality and investment efficiency. With the auditor's legal liability payment based on the decrease in the market price after an audit failure, informed trading provides a hedge to the auditor against legal liability risk. This weakens...

Persistent link: https://www.econbiz.de/10012898621

Disclosure of interim review reports : do interim going concern conclusions have information content?

Grosse, Matthew; Scott, Tom - In: Auditing : a journal of practice & theory 41 (2022) 3, pp. 121-147

Persistent link: https://www.econbiz.de/10014232942

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

Audit rotation, information asymmetry and the role of political connections : international evidence

Tessema, Abiot Mindaye; Abou-El-Sood, Heba - In: Meditari accountancy research 31 (2023) 5, pp. 1352-1385

Persistent link: https://www.econbiz.de/10014433036

The effects of earnings management on information asymmetry and stock price synchronicity

Dong Quang Dang; Korkos, Ioannis; Wu, Weiou - In: Cogent economics & finance 11 (2023) 2, pp. 1-19

In this study, we test whether earnings management has a positive impact on information asymmetry as well as whether earnings management has a negative impact on stock return synchronicity to investigate how discretionary accrual earnings management affects the imbalance of information and the...

Persistent link: https://www.econbiz.de/10014500971

Perceived audit quality, modified audit opinions and the likelihood of liquidating bankruptcy among financially weak firms

Sundgren, Stefan - In: International journal of auditing : IJA 13 (2009) 3, pp. 203-221

Persistent link: https://www.econbiz.de/10003897974

The role of audit thresholds in the misreporting of private information

Mittendorf, Brian - In: Review of accounting studies 15 (2010) 2, pp. 243-263

Persistent link: https://www.econbiz.de/10003993260

Investor protection, firm informational problems, Big N auditors, and cost of debt around the world

Gul, Ferdinand A.; Zhou, Gaoguang; Zhu, Xindong - In: Auditing : a journal of practice & theory 32 (2013) 3, pp. 1-30

Persistent link: https://www.econbiz.de/10009786609

Agency conflicts and choice of specialist audit firms and audit partners : signalling or substantial monitoring?

Chiang, Hsiang-Tsai - In: Corporate ownership & control : international … 10 (2012/13) 3, pp. 114-128

Persistent link: https://www.econbiz.de/10009772410

Audit quality and information asymmetry between traders

Clinch, Greg; Stokes, Donald; Zhu, Tingting - In: Accounting and finance : journal of the Accounting … 52 (2012) 3, pp. 743-765

Persistent link: https://www.econbiz.de/10009657976