Results 141 to 150 of about 4,959 (165)

Proposal readability, audit firm size and engagement success

Managerial Auditing Journal, 2019
Purpose This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics. Design/methodology/approach Adopting the Flesch reading ease readability formula, the authors analyze the readability of 370 hand-collected audit proposals submitted by audit firms ...
Chang, Yu-Tzu, Stone, Dan
openaire   +1 more source

AUDIT OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY

International Journal of Management Studies and Social Science Research
Audit delay is the time required for the auditor to complete the process of examining the financial statements of a business entity. This time is calculated from the final day of the company's financial recording period to the date stated in the independent audit report.
Rishanda Nur Auliya, Fransisca Listyaningsih Utam   +1 more
openaire   +1 more source

The Impact of Audit Firm Rankings on Firm Reputation and Size

International Journal of Innovation Management and Organizational Behavior
Objective: Audit firm rankings are widely regarded as indicators of quality and reliability, influencing both the reputation and size of audit firms. This study aims to examine the impact of audit firm rankings on the reputation and size of audit firms, providing insights into how these rankings shape client perceptions and operational scale ...
Arsalan Esmaeli Kakroudi, Yosuf Taghipouryani gilani, Mohammadreza Pourali, Razieh Alikhani   +3 more
openaire   +1 more source

The impact of longer audit committee chair tenure and board tenure on the level of sustainability disclosure: The moderating role of firm size

Business Strategy and Development, 2023
Ahmad Yuosef Alodat, Haitham Nobanee
exaly  

AUDIT FIRM SIZE, AUDIT TENURE, AND AUDIT FEES AS CORRELATE OF AUDITORS' SWITCHING DECISIONS AMONG LISTED NIGERIAN FIRMS.

This study examined the influence of audit firm size, audit tenure, and audit fees on auditor switching decisions among Nigeria’s listed non-financial firms. Probit regression analysis was employed to test three hypotheses using a panel dataset comprising 912 firm-year observations over a 12-year period.
Orovwigho, Ejiroghene, Edirin, Jeroh
openaire   +1 more source

The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus

Journal of Applied Accounting Research, 2023
John Slof, Khaldoon Albitar
exaly  

Audit Firm Culture: Recent Developments and Trends in the Literature

European Accounting Review, 2022
Jean C Bedard, Ann Vanstraelen
exaly  

IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure

International Journal of Accounting and Information Management, 2020
Medhat N El Guindy, Nadia Sbei Trabelsi
exaly  

Empirical Evidence of Audit Firm Size Toward Audit Quality and Reputation of Public Accounting Firm

Advanced Science Letters, 2018
Novie Susanti Suseno, Leny Nofianti
openaire   +1 more source

The Impact of Audit Characteristics on Firm Performance: An Empirical Study from an Emerging Economy

Journal of Asian Finance, Economics and Business (discontinued), 2019
Mohammad Rajon Meah, Nasir Uddin Chaudhory   +1 more
exaly