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Female directors, audit effort and financial reporting quality

Fernández Méndez, Carlos; Pathan, Shams - In: Spanish journal of finance & accounting : the official … 52 (2023) 1, pp. 125-166

Persistent link: https://www.econbiz.de/10013545790

Female leadership and financial reporting quality in Egypt

El-Dyasty, Mohamed M.; Elamer, Ahmed A. - In: Journal of applied accounting research 24 (2023) 3, pp. 583-605

Persistent link: https://www.econbiz.de/10014295028

Audit services and financial reporting quality : the role of accounting expertise auditors

Ur-Rahman, Shujah; Chen, Songsheng; Al-Faryan, Mamdouh … - In: Cogent business & management 10 (2023) 1, pp. 1-25

current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ … research has shown that the audit committee's accounting and financial competence directors play a unique role. This study may …

Persistent link: https://www.econbiz.de/10014458842

Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?

Beaulieu, Philip; Hayes, Louise; Timoshenko, Lev M. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 622-659

Persistent link: https://www.econbiz.de/10014304091

Abnormal audit fees and financial reporting quality : a meta-analysis

Li, Xuelian; Liu, Morris Ming - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015065815

Ethical accounting practices and financial reporting quality : evidence from listed firms in Nigeria

Mubaraq, S.; Abdulrasaq, M.; Saidu, M. - In: Accounting and taxation review : A&TR 3 (2019) 2, pp. 97-110

Persistent link: https://www.econbiz.de/10012204899

Effect of auditors' independence on financial reporting quality of Nigerian deposit money bank

Agbaje, Abdul-Ganiyy; Sadiq, Raji; Adesoji, Oke; … - In: Financial internet quarterly 17 (2021) 2, pp. 59-65

This study examined the effect of auditor independence on financial reporting quality of deposit money banks in Nigeria with Financial Reporting Quality as the dependent variable; Audit Fee, Audit Firm Size and Audit Meeting as independent variables, Debt Ratio as control variable. The sample...

Persistent link: https://www.econbiz.de/10012607154

The value of auditing, audit independence, and audit pricing : a review of empirical evidence from China

Wu, Liansheng; Xiao, Jason Zezhong - In: Accounting and business research 51 (2021) 6/7, pp. 585-621

Persistent link: https://www.econbiz.de/10012803969

Address forms in Chinese audit opinions

Zhao, Ziye - In: China journal of accounting research : CJAR 7 (2014) 4, pp. 247-261

is rare. China provides a unique setting in which to test the economic consequences of the forms of address used in audit …

Persistent link: https://www.econbiz.de/10011844311

Institutional arrangements and governament audit independence in China

Xiao, Jason Zezhong; Yang, Suchang; Zhang, Xinmin; … - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 532-567

Persistent link: https://www.econbiz.de/10011623047