Results 11 to 20 of about 6,844,164 (402)
Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea [PDF]
, 2017 In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit policies in the 2000s; the mandatory audit “partner” rotation policy in 2000 and the mandatory audit “firm” rotation policy in 2006.
Jong‐Seo Choi +2 more
openalex +5 more sources
Audit committee characteristics and tax avoidance: Evidence from an emerging economy
Cogent Economics & Finance, 2022 This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the
Van Cuong Dang, Quang Khai Nguyen
semanticscholar +1 more source
The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [PDF]
مجله دانش حسابداری, 2018 Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based ...
Gholamhossein Mahdavi (Ph.D) +1 more
doaj +1 more source
Journal of Accounting and Strategic Finance, 2020 This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in
Syamsuri Rahim +4 more
semanticscholar +1 more source
Romanian Economic Journal, 2022 This study aims to empirically examine the effect of auditors’ independence, audit tenureship, firm characteristics on audit quality in Nigeria. The population of the study comprises a sample of ten (10) listed pharmaceutical companies listed on the ...
Ruth Odin, David Jerry Oziegbe
doaj +1 more source
The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
International Journal of Accounting & Information Management, 2022 Purpose This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms.
M. Usman +3 more
semanticscholar +1 more source
Effect of Improved Association Algorithm on Mining and Recognition of Audit Data
Journal of Electrical and Computer Engineering, 2022 Audit evidence is the proof material on which the auditors issue audit opinions and make relevant audit conclusions, and audit evidence in the era of big data presents new characteristics in terms of adequacy, relevance, and reliability.
Putianyi Qiu
doaj +1 more source
Accounting Comparability and Audit Effort [PDF]
مطالعات تجربی حسابداری مالی, 2021 Audit fee, which is one of the signs of an audit effort, is an important factor in the acceptance or rejection an audit by owners and auditors. The characteristics of the client and especially the characteristics of financial reporting are important ...
Mojtaba Golmohammadi shuraki +1 more
doaj +1 more source
Reliance Measure of Independent Auditors to Assess the Audit Evidence in an Audit Report of the Governmental agencies [PDF]
پژوهشهای تجربی حسابداری, 2017 This paper examines the reliance measure of external auditors on the audit evidence as a fundamental factor in the audit report on the Governmental agencies.
aziz gord, hossein kurdestani
doaj +1 more source
The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
doaj +1 more source