Results 21 to 30 of about 881,519 (220)
Auditor's Features and Opinion Shopping [PDF]
فصلنامه بورس اوراق بهادار, 2022 The purpose of this study was to investigate the relationship between the auditor's features and the opinion shopping in companies admitted to Tehran Stock Exchange (TSE).
Kabir Saber Mobasser +3 more
doaj +1 more source
Explaining and Proposing a Market Liquidity Prediction Model in Tehran Stock Exchange [PDF]
تحقیقات مالی, 2022 Objective: In this study, a market liquidity prediction model is proposed for the Tehran Stock Exchange (TSE) by identifying the factors affecting liquidity. Methods: Based on the data of 154 Tehran Stock Exchange (TSE)-listed companies for the 2009–2020
Babak Moradi +3 more
doaj +1 more source
Regulatory changes and reporting quality: the moderating role of firm characteristics [PDF]
Problems and Perspectives in Management, 2019 The objective of this study is to investigate the effect of regulatory changes on financial reporting quality and audit fees and to further test whether this effect was moderated by firm characteristics (i.e.
Salau Abdulmalik, Ayoib Che-Ahmad
doaj +1 more source
The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 This paper aims to assess the relationship between management ability and audit fees by considering firm credit and auditor’s dependency during the financial crisis.
Iman Rasaei, Mahmoud Mousavi Shiri
doaj +1 more source
The The Effect of Abnormal Audit Fee on Audit Quality
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2021 Abstract: This study aims to examine the effect between abnormal audit fee, which is the difference between actual audit fee and normal audit fee levels, on the audit quality proxied by accrual discretionary. The study was conducted on 414 samples of manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2018 observation period ...
openaire +2 more sources
The influence of abnormal audit fees, independence, and competence on audit quality
International Journal of Financial, Accounting, and Management, 2022 Abstract: Purpose: The purpose of this study is to determine whether abnormal audit fees, independence, and competence affect the audit quality according to 9 Public Accounting Firms in Bandung. The factors tested in this study are abnormal audit fee, independence, and competence as the independent variables while auditing quality is the dependent ...
Iqbal Deandre Ramadhan +1 more
openaire +1 more source
Examining the Mediating Role of Abnormal Audit Fees in the Nexus between Audit Market Concentration and Audit Report Lag: An Empirical Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإداريةThis study examines the impact of audit market concentration on audit report lag and investigates whether abnormal audit fees mediate this relationship.
Dr. Ragab Mohamed Omran
doaj +1 more source
Journal of Business Economics and Management, 2021 The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and auditor changes.
Jae-Won Song, Yong-Shik Kim
doaj +1 more source
Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market [PDF]
Journal of International Accounting Research, 2020 ABSTRACT Do abnormally high or low audit fees reflect audit quality? In this paper, we re-examine this issue after controlling for the confounding effect of audit hours by using a sample of public firms in the Korean audit market, which publicly discloses both audit fees and audit hour information.
Matthew J. Behrend +3 more
openaire +1 more source
Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]
پژوهشهای حسابرسی حرفهایThe objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee +2 more
doaj +1 more source