Results 271 to 280 of about 54,234 (299)
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Audit firm tenure and perceived audit quality: evidence from CEO incentive contracts
Review of Accounting and Finance, 2020PurposeThis paper aims to examine how compensation committees perceive audit quality as indicated by audit firm tenure. Using the contracting weight attached to earnings and cash flows in chief executive officer (CEO) compensation as proxy for the compensation committee’s perception of audit quality, the study examines whether compensation committees ...
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Selection bias in audit firm tenure research
Review of Accounting Studies, 2023Ying Zhou, David P. Weber, Ce Wen
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Applications of liquid biopsy in the Pharmacological Audit Trail for anticancer drug development
Nature Reviews Clinical Oncology, 2021Manuel Selvi Miralles +2 more
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Audit Tenure, Tax Avoidance, and Firm Valuation
SSRN Electronic Journal, 2012Li Zheng Brooks +2 more
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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
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The design space for long-duration energy storage in decarbonized power systems
Nature Energy, 2021Nestor Andres Sepulveda +2 more
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This study examined the influence of audit firm size, audit tenure, and audit fees on auditor switching decisions among Nigeria’s listed non-financial firms. Probit regression analysis was employed to test three hypotheses using a panel dataset comprising 912 firm-year observations over a 12-year period.
Orovwigho, Ejiroghene, Edirin, Jeroh
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Orovwigho, Ejiroghene, Edirin, Jeroh
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Direct observation of chemical short-range order in a medium-entropy alloy
Nature, 2021Xuefei Chen, Qi Wang, Zhiying Cheng
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The Effects of Firm Market Value on Audit Partner Tenure and Firm Profitability [PDF]
Accounting & Taxation, 2009 This study investigates the effects audit partner tenure and firm profitability on the market value of the firm. This study extends Ohlson’s model by examining audit partner tenure, and the interaction between residual earnings per share and audit partner tenure on firm value.
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The impact Dodd Frank's Act on audit firm tenure
Journal of Corporate Accounting & FinanceAbstractThis 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.
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