Results 191 to 200 of about 706 (213)

Audit Firm Size and Going-Concern Reporting Accuracy

Accounting Horizons, 2006
Prior research suggests that the Big 4 audit firms are of higher quality than are non-Big 4 firms. However, existing tests for an association between audit firm size and reporting accuracy are indirect and provide mixed results. Our study extends this line of research by examining whether the Big 4 audit firms exhibit higher quality reporting by having
Marshall A. Geiger, Dasaratha V. Rama
openaire   +1 more source

Audit firm size and firm profitability: the moderating roles of audit committee chair experience and overlap

Journal of Financial Reporting and Accounting
Purpose This paper aims to investigate the relationship between audit firm size and firm profitability in Jordan. It introduces the accounting and finance experience of the audit committee chair and the overlap of the audit committee chair as moderating variables to examine their influence on the relationship ...
Laith Alsheyab, Maha Shehadeh
openaire   +1 more source

Auditor size and audit pricing: evidence from small audit firms

European Accounting Review, 2004
In a competitive market, audit prices can vary if the clients believe that the quality of audits varies. Previous research links auditor independence, a key element of audit quality, to auditor size and consequently suggests a positive association between audit quality and auditor size. Moreover, by using the dichotomy approach (Big Five/non-Big Five),
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  

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, Zalailah Salleh   +2 more
exaly  

The effect of audit firm size on audit prices

Journal of Accounting and Economics, 1984
openaire   +1 more source

The Effect of Audit Fee and Audit Firm Size on Earnings Management

2017
Earnings are the most important number in financial reporting and they can provide information that is useful to managers and investors. However, in order to show good performance of companies, managers always manage earnings to provide untrue financial reporting in order to maximum their private interest.
openaire   +1 more source

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  

Audit firm transparency disclosures and audit quality

International Journal of Auditing, 2021
Shireenjit Johl, Mohammad Badrul Muttakin, Dessalegn Getie Mihret   +2 more
exaly  

A Continuous Relation between Audit Firm Size and Audit Opinions: Evidence from China

International Journal of Auditing, 2008
Frank M Song
exaly