Results 181 to 190 of about 706 (213)

Does Audit Firm Size Matter? The Effect of Audit Firm Size Measured by Audit Firm Revenues, Number of Offices, and Professional Headcounts on Audit Quality and Audit Fees

SSRN Electronic Journal, 2013
Using audit firm size measured by audit firm revenues, the number of offices, and professional headcounts, we find that audit firm size measured as continuous variable is positively associated with engagement-level audit quality proxied by discretionary accruals and modified opinions, and is also positively associated with audit fees.
Gil S. Bae, Jae Eun Lee
openaire   +1 more source

A Theory of Audit Partnerships: Audit Firm Size and Fees

Journal of Accounting Research, 1987
In this paper we analyze the effect of audit firm size on audit fees.' An economic model is developed using an agency framework, taking into consideration the uncertainties involved in the audit process and the auditor's incentives. Optimal fee schedules are derived for a fixed level of audit effort.2 If clients can perfectly observe audit effort, fees
Bala V. Balachandran, Ram T. S. Ramakrishnan   +1 more
openaire   +1 more source

Does audit quality mediate the relationship between audit firm size and audit fees

African J of Accounting Auditing and Finance, 2019
Ayman Bader, Mohammad Ebrahim Nawaiseh, Halla Noor Nawaiseh   +2 more
exaly   +2 more sources

Do audit tenure and firm size contribute to audit quality?

Managerial Auditing Journal, 2011
PurposeThe purpose of this paper is to analyze the effect of the length of the audit firm‐client relationship and the size of the audit firm on audit quality in Jordan.Design/methodology/approachTo test their hypotheses, the authors use the quadratic form approach, similar to Chi and Huang, with some modifications.
Ali Abedalqader Al‐Thuneibat, Ream Tawfiq Ibrahim Al Issa, Rana Ahmad Ata Baker   +2 more
openaire   +1 more source

Quality, Size and Performance of Audit Firms [PDF]

The International Journal of Business and Finance Research, 2013
This study examines the relations between audit quality, audit firm size, and financial performance. This study estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work experience of auditors, and professional training.
Yahn-Shir Chen, Joseph Hsu, Mei-Ting Huang, Ping-Sen Yang   +3 more
openaire  

A Note on the Association between Audit Firm Size and Audit Quality*

Contemporary Accounting Research, 1993
Abstract. This study proposes that comparison of management earnings forecasts with audited, reported earnings provides an approach to the measurement of audit quality. Assuming that managers have incentives to minimize the difference between forecasted and reported income, higher‐quality audit firms will tend to be associated with larger forecast ...
RONALD A. DAVIDSON, DEAN NEU
openaire   +1 more source

AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY [PDF]

Journal of Global Management, 2011
This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the audit firm size (size public accounting firm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the
openaire  

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

Earnings Management, Audit Costs and Firm Size

2020 International Conference on E-Commerce and Internet Technology (ECIT), 2020
The issue of earnings management of listed companies is increasingly concerned by scholars and has become a hotspot in accounting research. As the price of the supply and demand relationship between the accounting firm and the audited unit, the audit fee can reflect the enterprise's earnings management level to a certain extent.
openaire   +1 more source

Managerial ownership, audit firm size, and audit fees: Australian evidence

Journal of International Accounting, Auditing and Taxation, 2019
Abstract We analyze the extent to which managerial ownership is associated with auditor selection and the audit firm’s assessed overall risk of audit clients. We test the association between managerial ownership and both audit firm size and audit fees in a sample of Australian-listed companies between 2005 and 2015.
Shan, Y.G., Troshani, I., Tarca, A.
openaire   +2 more sources