Results 251 to 260 of about 1,613 (284)

Exploring leadership skills development in nursing: a qualitative investigation into the excellence in care program in the Kingdom of Saudi Arabia. [PDF]

BMC Nurs
Albloushi M, Alodhailah AM, Eid T.
europepmc   +1 more source

Public sector employment rigidity and macroeconomic fluctuation: A DSGE simulation for China. [PDF]

PLoS One
Zhang X.
europepmc   +1 more source

The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions.

Vanstraelen, Ann, Knechel, W. Robert
core  

Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality

Journal of Accounting Research, 2015
ABSTRACTWe use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long.
Timothy B Bell, Monika Causholli, W Robert Knechel   +2 more
exaly   +5 more sources

Audit Firm Tenure and Audit Quality in a Constrained Market

The International Journal of Accounting, 2018
We examine the relation between audit quality and audit firm tenure in the Iranian audit market, which is constrained by government policies that create intense competition for clients among many small audit firms. We develop arguments that these circumstances create cost pressures that entrench low audit quality and render auditors' plans more ...
Masoud Azizkhani, Greg Shailer
exaly   +4 more sources

Audit Firm Tenure and the Equity Risk Premium

Journal of Accounting, Auditing & Finance, 2008
Although investor perceptions of audit quality play a critical role in maintaining systemic confidence in the integrity of financial accounting reports (Levitt [2000]), prior research on the effects of auditor tenure from an investor perspective is relatively sparse.
Inder K Khurana, K K Raman
exaly   +3 more sources

Do audit tenure and firm size contribute to audit quality?

Managerial Auditing Journal, 2011
PurposeThe 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, Ream Tawfiq Ibrahim Al Issa, Rana Ahmad Ata Baker   +2 more
openaire   +2 more sources

Some of the next articles are maybe not open access.

Related searches:

Selection bias in audit firm tenure research

Review of Accounting Studies, 2023
Ying Zhou, David P Weber, David P Weber
exaly   +2 more sources

The impact Dodd Frank's Act on audit firm tenure

Journal of Corporate Accounting and Finance
AbstractThis study examines the effect of Dodd Frank's Act of 2010 (Dodd's Act) on the duration of the auditor‐client relationship. One of the provisions of Dodd's Act was to permanently exempt nonaccelerated filers from mandatory internal control audits and to maintain the internal control requirement for accelerated filers.
exaly   +2 more sources

Audit Firm Tenure, Audit Firm Size and Audit Quality

GATR Global Journal of Business Social Sciences Review, 2014
Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market.
Padri Achyarsyah, Molina Molina
openaire   +1 more source