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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   +3 more sources

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
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The effect of audit firm size on audit prices

Journal of Accounting and Economics, 1984
Jere R. Francis
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The Influence of Firm Size, Audit Firm Size and Audit Opinion Towards Audit Delay

Jurnal Analisa Akuntansi dan Perpajakan, 2022
This study aims to determine whether the effect of firm size, KAP size and KAP size on audit delay. This study uses quantitative data analysis techniques with meta-analysis methods. The data of this study were obtained from observations of student thesis and journals at several universities related to the topic of audit delay. The results of this study
Wynne Nurul Faizah   +3 more
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
PurposeThis study examines the effects of firm size on financial reporting quality (FRQ) through the mediating effects of audit committee (AC) quality and internal audit function (IAF) quality.Design/methodology/approachBased on data from a questionnaire
Manirul Islam, J. Slof, Khaldoon Albitar
semanticscholar   +1 more source

Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?

GATR Accounting and Finance Review, 2020
Objective – This study aims to examine whether audit firm size mitigates the relationship between CEO overconfidence and tax avoidance. CEO overconfidence has the characteristics of a very high level of self-confidence which influences the pattern of ...
Paulina Sutrisno, Kashan Pirzada
semanticscholar   +1 more source

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