Results 21 to 30 of about 996 (255)
Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study aims at investigating the impacts of Mandatory Audit Firm Rotation (MAFR) on audit fees and audit market compeition among firms listed on Tehran Stock Exchange (TSE). Since 2007 firms listed on TSE are not allowed to use services of any single
Yahya Hassas Yeganeh +3 more
doaj +1 more source
Audit Quality and Rotation: Perception in Turkey
Istanbul Management Journal, 2021 Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk.
Dilek Kaçmaz, Ahmet Türel
doaj +1 more source
Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
BBR: Brazilian Business Review, 2018 This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015.
Adalene Olivia Silvestre +2 more
doaj +1 more source
The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [PDF]
مطالعات تجربی حسابداری مالی, 2013 Studies regarding of auditor rotation due to the effects on auditor independence and audit quality, is very important. Auditor independence affects auditor – client relationship and finally will be useful to audit quality and earning conservatism.
Esfandiyar Malekian, Farazandeh Abdipoor
doaj
PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
Monex: Journal Research Accounting Politeknik Tegal, 2020 This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017.
Zahra Ismi Fauziyyah +1 more
doaj +1 more source
The New European Audit Firm Rotation [PDF]
Journal of Global Economics, 2014 The European legislator has introduced a mandatory audit firm rotation principally after ten years and with regard to a cooling off period of four years to increase auditor independence. This kind of external rotation complements the existing internal mandatory rotation (auditor rotation).
openaire +1 more source
Audit Firm Rotation Concerns And Considerations
Journal of Applied Business Research (JABR), 2013 The Public Company Accounting Oversight Board (PCAOB) issued a concept release in 2011 which proposes a mandatory audit firm rotation. However, PCAOB indicates that there is a limited amount of empirical data and research evidence on the potential costs and benefits of such mandatory audit firm rotation.
Kam C. Chan +2 more
openaire +2 more sources
Riset Akuntansi dan Keuangan Indonesia, 2019 The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari +2 more
doaj +1 more source
Independence in Financial Audit Engagements. The Case of Romanian Banks
Audit Financiar, 2020 For the external audit to ensure the credibility of the financial statements, it is a mandatory and vital requirement to maintain the independence in audit engagements.
doaj +1 more source
Advanced Energy Materials, EarlyView.This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar +7 more
wiley +1 more source