Results 81 to 90 of about 881,519 (220)
Abnormal Audit Fees and Earnings Management Using Classification Shifting
, 2018 Unlike accrual-based earnings management, earnings management through classification shifting does not change the bottom-line numbers and thus involves lower litigation costs.
Guo, Ying, Li, Xudong
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Impact of Abnormal Audit Fee on Audit Opinion [PDF]
Proceedings of the 6th International Accounting Conference (IAC 2017), 2018 Fitriany Fitriany +1 more
openaire +1 more source
The Economic History Review, EarlyView.Abstract The 1430s were characterized by extreme weather conditions, food and fodder shortages, and high mortalities among animals and humans, although the severity of events and their consequences in England have received limited attention. The economic downturn and the depressed customary land market in this decade marked the beginning of the Great ...
Mark Bailey
wiley +1 more source
Ownership concentration and audit fees: do auditors matter most when investors are protected least? [PDF]
Minority expropriation could result when controlling shareholders can expropriate minority shareholders and profit from private benefits of control.
Cédric Lesage, Ben Ali Chiraz
core
Abnormal Audit Fees and Audit Quality: The Influence of Financial Expertise in the Audit Committee [PDF]
, 2021 CC BY-NC-ND 4.0The Sarbanes-Oxley Act of 2002 had a major influence on the relationship between auditors and clients, and gave audit committees the responsibility for approving and negotiating audit fees.
Sikalidis, Alexandros +3 more
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A U‐Shaped Flow–Performance Sensitivity Across the Globe
European Financial Management, EarlyView.ABSTRACT Using a worldwide sample of equity mutual funds, we document a new stylized fact: the flow‐performance sensitivity (FPS) is greater for both bottom and top performance, compared to the middle. This “U‐shaped” FPS is especially strong in down markets, for small/mid‐cap funds, and in the latest decade. These results hold over quarterly or yearly
Markus Broman, Kelley Bergsma Lovelace
wiley +1 more source
Internal audit department characteristics/activities and audit fees : some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and
Sandra Ho +3 more
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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
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
Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China
International Journal of Auditing, EarlyView.ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley +1 more source