Results 21 to 30 of about 1,955 (228)
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
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE
Jurnal Akuntansi Kontemporer, 2023 Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried
Jovan Krishna Lauwangsa +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
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
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
Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [PDF]
بررسیهای حسابداری و حسابرسیObjectiveAlthough extensive literature exists on abnormal audit fees, their determinants remain relatively underexplored in contemporary accounting and auditing research.
Mohsen Rashidi +2 more
doaj +1 more source
Audit Research Summaries [PDF]
MAB, 2017 Ook deze maand presenteren wij weer enkele Audit Research Summaries uit de database van de Ameri- can Accounting Association (www.auditingresearch- summaries.org).
Philip Wallage
doaj +3 more sources
Fair Value and Abnormal Audit Fees
International Journal of Accounting and Financial Reporting, 2018 Our study compares the financial reporting quality between a principles-based (i.e., fair value) and a rules-based (i.e., historical cost) accounting system. We explore a non-market based proxy of financial reporting quality: abnormal or unexplained audit fees. Utilizing a sample of European Union firms, we find that firms using a fair value accounting
Tatyana S Ryabova +3 more
openaire +2 more sources