AUDIT QUALITY AND EARNING MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA
Gusau Journal of Accounting and Finance, 2020 This study examines audit quality and earnings management of listed Insurance companies in Nigeria over the period of 5 years (2015-2019). The study used simple random sampling technique to arrive at sample size of ten (10) insurance companies listed ...
Abubakar Abubakar +2 more
doaj
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
THE INFLUENCES OF AUDIT TENURE, SIZE OF AUDIT FIRM, AUDITOR’S EXPERTISE, NON AUDIT SERVICE AND AUDITOR’S REPUTATION TO AUDIT QUALITY (EMPIRICAL STUDY AT THE AUDIT FIRM IN MEDAN) [PDF]
, 2018 The Objective of this study are to find out, analyze and prove empirically the influence of Audit Tenure, Firm Size (Public Accounting Firm), Auditor Expertise, Non Audit Services, Auditor Reputation to Audit Quality at the KAP (Public Accounting Firm ...
Baskara, Yugo
core +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
An Investigation into Audit Quality in Libya [PDF]
There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya.
Agbara, Abdelmeneim Hassan
core
SAGE OpenThis study examines the impact of audit firm chairperson narcissism on audit market competition and quality in Turkey from 2013 to 2022. Recent research explores the effects of narcissism in company executives and auditors on firm outcomes.
Murat Ocak, Emrah Arıoğlu
doaj +1 more source
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE [PDF]
The financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of
Sharad Asthana +2 more
core
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality
Jurnal Ilmiah Akuntansi Kesatuan, 2020 Kinanti Putri Nasuci +2 more
openaire +2 more sources
Firm size, audit regulation and fraud detection
, 2009 Revizor je odgovoren za preprečevanje, odkrivanje in poročanje o goljufijah. Pri revidiranju so najspornejši nezakoniti akti in napake. Ti področji sta tudi najpogostejši predmet razprave med revizorji, politiki, mediji, zakonodajalci in javnostjo (Gaz in dr. 1997).
Salehi, Mahdi, Mansoury, Ali
openaire +1 more source