Results 141 to 150 of about 1,613 (284)
Effect of Audit Firm Tenure on Audit Quality in Nigeria Deposit Money Banks
Contemporary Research Analysis JournalThis paper examined the effect of audit firm tenure on audit quality in quoted deposit money banks in Nigeria for the period 2004-2023 using an ex-post facto research design to gather secondary source of data for the study. In order to empirically investigate the study, 14 quoted DMBs were selected for the study and the relevant information/data about
Akintayo Oluwatoyin Olusola Alex Ph.D +1 more
openaire +1 more source
An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Saeid Jabarzadeh KANGARLOUEI +1 more
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Non-audit services, audit firm tenure and earnings management in Malaysia [PDF]
, 2015 The main objective of this study is to investigate the association of auditor-provided non audit services and audit firm tenure with earnings management in Malaysian public listed firms.Two measurements, namely, discretionary current accruals based on ...
Bamahros, Hasan Mohammed +1 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT While corporate social responsibility (CSR) scholarship assumes that organizational consistency signals effectiveness, there remains a knowledge gap about how MNCs navigate competing institutional logics between headquarters and subsidiaries. This study investigates how managerial sensemaking mediates the effects of institutional pressures on ...
Charles Antony Diab, Wendy Stubbs
wiley +1 more source
, 2016 The study analyses whether the implementation of mandatory audit firm rotation positively contributes to the level of audit quality. Erosion in auditors’ independence as a result of a long audit firm-client relationship is perceived as cause for a lower ...
Kammenga, Mark
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CEO Overconfidence, Industry Competition, and ESG Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji +4 more
wiley +1 more source
The Effect of Audit Partner and Firm Tenure on Audit Quality
, 2017 In 2016 new regulation on mandatory auditor rotation is introduced to reform the European audit market after the financial crisis, accounting scandals and a loss of trust in the auditing profession.
Sengers, Tim
core
, 2020 Penelitian ini bertujuan untuk memperoleh bukti mengenai keterkaitan audit tenure, auditor industry specialisation, dan audit firm size terhadap audit quality.
Angeline, Stephanie
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