Results 321 to 330 of about 6,844,164 (402)
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Do Investors Care Who Did the Audit? Evidence from Form AP
Journal of Accounting Research, 2020In early 2017, the PCAOB mandated the disclosure of audit participants, including the lead audit partner and other audit firms participating in the audit (“outside auditors”).
Marcus M. Doxey +3 more
semanticscholar +1 more source
Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence
Accounting in Europe, 2022We examine firm-specific factors (firm life cycle, firm size, complexity, litigation risks, intangible intensity), audit-specific factors (audit firm, audit fee, non-audit fee) and auditor-specific factors (auditor’s experience, specialization, gender ...
Md Khokan Bepari +3 more
semanticscholar +1 more source
The gender‐diverse audit committee and audit report lag: Evidence from China
International Journal of Auditing, 2022This study investigates the relationship between gender-diverse audit committees and audit report lag. We examine a sample of Chinese listed companies during the period 2010 – 2018 and document a negative relationship between gender-diverse audit ...
R. Alkebsee +3 more
semanticscholar +1 more source
Public Audit Oversight and Audit Pricing: Evidence from the EU
European Accounting Review, 2022We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB).
Annita Florou, Shuai Yuan
openaire +1 more source
The impact of COVID-19 lockdown on audit fees and audit delay: international evidence
International Journal of Accounting & Information Management, 2022Purpose The purpose of this study is to examine the impact of the 2020 COVID-19 lockdown on the audit fees and audit delay of audit client firms located in 52 countries and audit firm offices located in 40 countries.
M. Harjoto, I. Laksmana
semanticscholar +1 more source
Corporate Governance: The International Journal of Business in Society, 2021
Purpose The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100.
Waleed M. Al-ahdal, H. Hashim
semanticscholar +1 more source
Purpose The purpose of this paper is to analyse the influence of audit committee characteristics and external audit quality on the performance of non-financial public limited companies listed on the National Stock Exchange 100.
Waleed M. Al-ahdal, H. Hashim
semanticscholar +1 more source
Gender diversity in audit committees and audit fees: evidence from China
Managerial Auditing Journal, 2021Purpose This study aims to investigate whether the presence of female directors on audit committees affects audit fees in Chinese listed companies. This study also investigates whether the audit committee’s gender diversity moderates the relationship ...
R. Alkebsee +4 more
semanticscholar +1 more source
EuroMed Journal of Business, 2021
PurposeThe purpose of this paper is to examine and analyze the impact of governance internal mechanisms on audit report lag. The characteristics of governance used in this study are selected by looking at recent literature review.Design/methodology ...
Azhaar Lajmi, Mdallelah Yab
semanticscholar +1 more source
PurposeThe purpose of this paper is to examine and analyze the impact of governance internal mechanisms on audit report lag. The characteristics of governance used in this study are selected by looking at recent literature review.Design/methodology ...
Azhaar Lajmi, Mdallelah Yab
semanticscholar +1 more source
, 2021
This paper aims to contribute to the literature by examining whether audit committees' attributes affect risk disclosure practiced by Jordanian listed companies.
M. Alshirah +2 more
semanticscholar +1 more source
This paper aims to contribute to the literature by examining whether audit committees' attributes affect risk disclosure practiced by Jordanian listed companies.
M. Alshirah +2 more
semanticscholar +1 more source
2008 21st IEEE Computer Security Foundations Symposium, 2008
Authorization logics provide a principled and flexible approach to specifying access control policies. One of their compelling benefits is that a proof in the logic is evidence that an access-control decision has been made in accordance with policy.
Jeffrey A. Vaughan +3 more
openaire +1 more source
Authorization logics provide a principled and flexible approach to specifying access control policies. One of their compelling benefits is that a proof in the logic is evidence that an access-control decision has been made in accordance with policy.
Jeffrey A. Vaughan +3 more
openaire +1 more source