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The Effects of Interaction among Audit Firms Ethical Culture, Audit Team Norms and Auditors Personality Type on Auditors' Intention to Report Detected Errors [PDF]
پژوهشهای تجربی حسابداری, 2016 Lacking intention to report detected errors by independent auditors reduces the quality of their work and leads to audit firm failure. This study investigates the effects of interaction among auditors personality type, audit firm ethical culture and ...
Arezoo Aghaie, Noushin Ahmadi
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Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
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Environmental Performance with Firm Size as an Intervening Variable
Jurnal Presipitasi, 2022 Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP).
Retnoningrum Hidayah +6 more
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Current Year Audit Opinion and Next Year Audit Fees: Does Family Ownership Matter? [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The paper aims to investigate the association between current year audit opinion and the pricing of the next year audit mission and whether this relationship differs with different nature of ownership (family – non-family) in the Egyptian setting.
هبة الله بدوى
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Australian Accounting Review, 2023 Abstract This paper examines whether the readability (and hence informative value) of key audit matters (KAM) varies according to the audit firm and the KAM type disclosed, a question of vital importance for stakeholders, whose effective decision‐making depends on the quality of information received.
Nicolás Gambetta +3 more
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Error Management in Audit Firms: Error Climate, Type, and Originator [PDF]
The Accounting Review, 2010 ABSTRACT This paper examines how the treatment of audit staff who discover errors in audit files by superiors affects their willingness to report these errors. The way staff are treated by superiors is labelled as the audit office error management climate. In a “blame-oriented” climate errors are not tolerated and those committing errors
Anna Gold +2 more
openaire +3 more sources
The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 Purpose – Timeliness in financial reporting is so important that it is mentioned in accounting conceptual framework as qualitative characteristics of accounting information.
Mahdi Moradi, Vahid Molla Imeny
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International Journal of Financial Studies, 2022 This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models (
Anh Huu Nguyen +3 more
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Kompartemen: Jurnal Ilmiah Akuntansi, 2023 The purpose of this research is to find out about how the acceptance of audit software by auditor. This research used Public Accountant Firm in Bali as the location there are 17 Firm.
Gusi Putu Lestara Permana +1 more
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Auditors’ Behavioral Intention: the Interaction Effect of Individual, Audit Firm and Audit Team Factors [PDF]
Iranian Journal of Finance, 2020 Breakdown of reporting detected misstatements can cause serious problems because it reflects poor audit quality and can lead audit firm to failures.
Arezoo Aghaei Chadegani +1 more
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