Results 11 to 20 of about 8,123,805 (276)

The determinants of audit fees - evidence from the voluntary sector [PDF]

open access: yes, 2000
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre   +13 more
core   +7 more sources

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]

open access: yes, 1995
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Fearnley, S., Beattie, V.
core   +6 more sources

Investigating the Relationship between Audit Return and Audit Quality in the Pharmacological Companies Listed on the Tehran Stock Exchange [PDF]

open access: yesحسابداری سلامت, 2016
Introduction: In the present research, with the aim identifying the effective factors for audit quality and its evaluation criteria, the relationship between normal and abnormal annual stock returns and audit quality have been investigated by applying ...
M. Vakilian Aghouie   +2 more
doaj   +1 more source

Audit Firm Type and Sustainability Performance: A Study of Quoted Oil and Gas Marketing Companies in Nigeria

open access: yesJournal of Accounting and Taxation, 2021
The study specifically examines the impact of audit firm types on sustainability performance effort (health care, employment and education) of quoted oil and gas marketing company in Nigeria. The population of the study consists of all the 13 oil and gas marketing companies quoted on the Nigeria Stock Exchange as at end of the year 2020. Secondary data
Aminu Abdullahi   +2 more
openaire   +2 more sources

BUKTI INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT KAP DI KOTA SURABAYA

open access: yesJurnal Ilmiah Bisnis dan Ekonomi Asia, 2023
The purpose of this study was to obtain empirical evidence of audit fees moderating the effect of auditor independence and auditor competence on audit quality with audit fees as moderating.
Isnan Murdiansyah, Yona Octiani Lestari
doaj   +1 more source

The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange

open access: yesIranian Journal of Finance, 2020
Considerable researches have been devoted to predicting financial distress by using financial ratios and there is a little knowledge about this issue and how report paragraphs and information may contribute to predict companies’ insolvency. The major purpose of this study is to explore the effects of audit report types, pre-opinion paragraphs, special ...
Forouzandeh, Javad   +2 more
openaire   +2 more sources

Empirical study on the effective factors of social responsibility disclosure of Iranian companies [PDF]

open access: yesJournal of Asian Business and Economic Studies, 2019
Purpose – The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility ...
Mahdi Salehi   +2 more
doaj   +1 more source

Is the impact of audit effort on quality of auditors’ performance contingent on virtual audit proficiency? An auditors’ perspective during the COVID-19 pandemic

open access: yesCogent Business & Management, 2022
In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors’ performance during the COVID-19 pandemic.
Ali Ali Al-Ansi
doaj   +1 more source

A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2018
Objective: This research study the role of social and professional ties of audit committee in assessment of the firm fraudulent reporting. Methods: The study is an applied-type survey.
Hossein Fakhari   +2 more
doaj   +1 more source

Financial distress as a moderating variable of the influence of audit opinion and public accounting firm size on voluntary auditor switching

open access: yesJournal of Islamic Accounting and Finance Research, 2021
Purpose - This study aims to examine the effect of financial distress as a moderator of the effect of audit opinion and public accounting firm (KAP) size on auditor switching in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period.
Choirul Huda   +3 more
doaj   +1 more source

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