Results 81 to 90 of about 1,955 (228)
Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit
Jurnal ASET (Akuntansi Riset), 2019 Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measured by discretionary accrual.
Dinie Setyawati, R. Nelly Nur Apandi
openaire +2 more sources
Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting
International Journal of Auditing, EarlyView.ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley +1 more source
International Journal of Auditing, EarlyView.ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao +3 more
wiley +1 more source
Audit fees, motivation of avoiding loss and opinion shopping
, 2011 PurposeThe purpose of this paper is to empirically analyze the impacts of motivation for avoiding loss and actual abnormal audit fees on management behaviors of audit opinion shopping.Design/methodology/approachUsing empirical research methods, this ...
Tang Yuejun
core +1 more source
حسابداری و شفافیت مالیPurpose: Audit committee arrangements played an important part in monitoring the financial reporting process, especially after financial scandals in large companies.
Younes Badavar Nahandi, Sevda Abdollahi
doaj
Neurophysiological Methods in Accounting and Finance
Journal of International Financial Management &Accounting, EarlyView.ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley +1 more source
Why Have CEO Pay Levels Become Less Diverse?
The Journal of Finance, EarlyView.ABSTRACT This paper documents a new stylized fact: the cross‐sectional variation in CEO pay levels has declined precipitously in recent years. We offer one explanation for this decline, namely, firms are increasingly benchmarking CEO compensation to industry peers closest in size, thereby creating pay clusters.
TORSTEN JOCHEM +2 more
wiley +1 more source
What Do Content Moderators Do? Emotion Work and Control on a Digital Health Platform
Journal of Management Studies, EarlyView.Abstract Content moderation determines the type of data displayed on platforms. Although this type of work is conducted online without interpersonal interactions, it does not remain emotionless. This article presents findings from a longitudinal qualitative study of how content moderation is conducted on a UK‐based platform that publishes patients ...
Dimitra Petrakaki, Andreas Kornelakis
wiley +1 more source
Journal of Management Studies, EarlyView.Abstract This paper introduces the concept of platform auxiliaries to identify a set of actors that provide independent resources explicitly designed to support complementors in their value creation and capture activities. Platform auxiliaries capitalize on unmet needs of complementors within platforms, offering services such as third‐party software ...
Donato Cutolo +2 more
wiley +1 more source
Economic consequences test: Abnormal audit fees and financial reporting quality.
Economic consequences test: Abnormal audit fees and financial reporting quality.
Xuemei Xiong (8854238) +3 more
core +1 more source