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The effect of audit fees on disclosure quality in Jordan
Shakhatreh, Mohammad Ziad; AlSmadi, Safaa Adnan; … - In: Cogent business & management 7 (2020) 1, pp. 1-15
Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...
Persistent link: https://www.econbiz.de/10012627534
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Audit Firm Reputation Versus Auditor Capability : Their Effect on Audit Quality in Indonesia
Rudyanto, Astrid - 2018
, including Indonesia. A recent study conducted in Indonesia reveals that the reputation of auditing firms, as rated by clients … manufacturing companies in Indonesia. Methodology/Technique –This paper contributes to the creation of new measurements for auditor … capability, by highlighting empirical evidence concerning the determinants of audit quality in Indonesia. Findings – By using …
Persistent link: https://www.econbiz.de/10012926688
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Internal audit functions and audit outcomes : vidence from Indonesia
Dzikrullah, Achmad Dzulfikar; Harymawan, Iman; Ratri, … - In: Cogent business & management 7 (2020) 1, pp. 1-21
study uses 722 observations on companies listed on the Indonesia Stock Exchange for two periods from 2016 to 2017 and uses …
Persistent link: https://www.econbiz.de/10012626140
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Does auditor ethnicity matter in determining audit fees? : some empirical evidence from Indonesia
Cahyono, Suham; Harymawan, Iman; Wardani, Damara … - In: Accounting research journal 36 (2023) 4/5, pp. 384-414
Persistent link: https://www.econbiz.de/10014490702
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Determinants of audit quality in state-owned enterprises listed on the Indonesia Stock Exchange with audit fee as moderating variable
Sari, Maylia Pramono; Saidah, Nur; Utaminingsih, Nanik Sri - In: Montenegrin journal of economics 19 (2023) 3, pp. 89-102
Persistent link: https://www.econbiz.de/10014427319
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Fee Pressure and Audit Quality
Ettredge, Michael - 2014
This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark “normal” audit fees and actual audit fees. We find fee...
Persistent link: https://www.econbiz.de/10013067599
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Client Deadline Concentration in Audit Offices and Audit Quality
Czerney, Keith - 2019
This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet their clients' audit service demands. For audit offices with clients that have filing...
Persistent link: https://www.econbiz.de/10012902042
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The Effects of Voluntary Interim Auditor Reviews on Audit Fees and Earnings Quality
Hoehn, Balthasar - 2013
The interim reporting process provides decision-useful information to investors and market participants. However the legal circumstances of external interim auditor reviews differ worldwide. A mandatory review rule in the US as opposed to a contrary decision of the German legislator raises the...
Persistent link: https://www.econbiz.de/10013078493
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Compliance Costs and Book-Tax Conformity : Evidence from Audit Fees and Audit Quality
Bakarich, Kathleen - 2016
The decade-long debate on required book-tax conformity has centered on three areas: the information content of earnings, the incentive to engage in earnings management, and the costs of compliance. While the first two have been studied extensively, studies on the effect that conformity may have...
Persistent link: https://www.econbiz.de/10012995051
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The 'Big N' Audit Quality Kerfuffle
Cready, William M. - 2020
In a highly influential analysis, Lawrence, Minutti-Meza, and Zhang (2011), LMZ henceforth, report that statistically significant relations between a firm's choice of a Big N auditor and three audit quality metrics (discretionary accruals, cost equity capital, and analyst forecast accuracy) turn...
Persistent link: https://www.econbiz.de/10012845123