Results 291 to 300 of about 163,343 (337)
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IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure
, 2020Purpose - This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting.
Medhat N. El Guindy, Nadia Sbei Trabelsi
semanticscholar +1 more source
Why does decomposed audit proposal readability differ by audit firm size? A Coh-Metrix approach
Managerial Auditing Journal, 2019Purpose This paper aims to introduce the emerging artificial-intelligence-based readability metrics (Coh-Metrix) to examine the effects of firm size on audit proposal readability.
Yu-Tzu Chang, D. Stone
semanticscholar +1 more source
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
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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
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The effect of audit firm size on audit prices
Omega, 1990Abstract In a recent issue of Journal of Accounting and Economics, Francis, 1 developed a theory for determining the effect of audit firm size on audit prices (EAFSA). The present study offers an extension to his multivariable theory, which is otherwise viewed as an excellent attempt at presenting a realistic model of EAFSA.
A Rushinek, S Rushinek
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The impact of non-timely 10-Q filings and audit firm size on audit fees
Managerial Auditing Journal, 2018Purpose Prior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and conservative about reporting.
Tiffany Chiu +3 more
semanticscholar +1 more source
Do audit tenure and firm size contribute to audit quality?
Managerial Auditing Journal, 2011PurposeThe 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 +2 more
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South African Journal of Accounting Research
Purpose: The aims of this research are to investigate the reasons for adopting big data (BD) and big data analytics (BDA), determine their extent of usage, and identify potential obstacles to their adoption in a developing country, Egypt.
Ahmed S. Abdelwahed +3 more
semanticscholar +1 more source
Purpose: The aims of this research are to investigate the reasons for adopting big data (BD) and big data analytics (BDA), determine their extent of usage, and identify potential obstacles to their adoption in a developing country, Egypt.
Ahmed S. Abdelwahed +3 more
semanticscholar +1 more source
Management Ownership and Audit Firm Size*
Contemporary Accounting Research, 2005AbstractThe finance literature identifies two agency problems between managers and outside shareholders. First, there is a divergence‐of‐interests problem as management ownership falls. Second, there is an offsetting entrenchment problem when management ownership increases within intermediate regions of ownership.
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A Theory of Audit Partnerships: Audit Firm Size and Fees
Journal of Accounting Research, 1987In 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 +1 more
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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 +3 more
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