Results 301 to 310 of about 163,343 (337)
Some of the next articles are maybe not open access.
Earnings Management, Audit Costs and Firm Size
2020 International Conference on E-Commerce and Internet Technology (ECIT), 2020The 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
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 effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana
Accounting Research Journal, 2019Purpose This study aims to investigate the effects of international financial reporting standards (IFRS) adoption and firm size on auditors’ fees determination in the Ghanaian financial industry.
William Coffie, I. Bedi
semanticscholar +1 more source
How do audit fees change? Effects of firm size and section 404(b) compliance
Managerial Auditing Journal, 2019Purpose The purpose of this paper is to investigate the effect of the size of the audit firm and compliance with Section 404(b) on how audit fees change over time. Design/methodology/approach This study uses panel data and an OLS regression to examine
A. Lyubimov
semanticscholar +1 more source
Government ownership, audit firm size and audit pricing: Evidence from China
Journal of Accounting and Public Policy, 2013The present study provides empirical evidence on the impact of government ownership on audit pricing behaviour based on data from Chinese listed companies between 2001 and 2008. Our findings, having controlled for auditor choice, indicate that state-owned enterprises (SOEs) incur significantly lower audit fees than non-SOEs.
Li Liu, Nava Subramaniam
openaire +1 more source
Auditor size and audit pricing: evidence from small audit firms
European Accounting Review, 2004In 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
Audit Firm Size and Going-Concern Reporting Accuracy
Accounting Horizons, 2006Prior 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 OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY
International Journal of Management Studies and Social Science ResearchAudit delay is the time required for the auditor to complete the process of examining the financial statements of a business entity. This time is calculated from the final day of the company's financial recording period to the date stated in the independent audit report.
Rishanda Nur Auliya +1 more
openaire +1 more source
The Impact of Audit Firm Rankings on Firm Reputation and Size
International Journal of Innovation Management and Organizational BehaviorObjective: 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 +3 more
openaire +1 more source