Results 21 to 30 of about 941,581 (193)
Abnormal fees and timely loss recognition: a long-term perspective [PDF]
, 2018 This is the author accepted manuscript. The final version is available from the American Accounting Association via the DOI in this recordWe examine the relation between timely loss recognition and abnormal audit, non-audit, and total fees over a long ...
Guan, Y +8 more
core +6 more sources
PLoS ONE, 2020 Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational ...
Xing-Xing He +5 more
doaj +2 more sources
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
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
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
Analysis of the Impact of Abnormal Audit Fees on Audit Quality
Accounting, Auditing and Finance, 2023 : In recent years, there have been frequent cases of financial fraud and audit failures among listed companies in China. Audit quality issues continue to attract public attention. Audit quality is the lifeline of audit business and the fundamental factor
Heng Xie, Shuo Liu, Jing Li
semanticscholar +1 more source
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core +5 more sources
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
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 influence of abnormal audit fees, independence, and competence on audit quality
International Journal of Financial Accounting and Management, 2022 : 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.
I. Ramadhan, M. K. Mudzakar
semanticscholar +1 more source