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Impact of Pharmacist-Involved Antimicrobial Stewardship Interventions on Clinical and Process Outcomes in Multidrug-Resistant Organism Infections: A Systematic Review and Meta-Analysis. [PDF]

Antibiotics (Basel)
Nasr ZG, Sharafeldin A, Hamdan M, Al-Muhsin Z, Baker D, Abushanab D.   +5 more
europepmc   +1 more source

Audit Firm Transparency Disclosures and Audit Quality

International Journal of Auditing, 2021
This study examines whether audit firm transparency disclosures are associated with audit quality and explores the effect of audit firm size on this association.
Shireenjit Johl, Dessalegn Mihret, Mohammad Muttakin   +2 more
exaly   +3 more sources

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Board Independence and Audit-Firm Type

AUDITING: A Journal of Practice & Theory, 1998
This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with our hypothesis that we derive from theories of both corporate governance and audit quality, we find that the likelihood of an insurer employing a brand name auditor that specializes ...
Mark S. Beasley, Kathy Ruby Petroni
openaire   +1 more source

Errors in Accounting Estimates and Their Relation to Audit Firm Type

Journal of Accounting Research, 1996
In this paper we assess accuracy and bias in the accounting estimate of outstanding claim losses (i.e., claim loss reserves) reported in the audited statutory financial statements of 197 property-casualty insurers during 1979-83. We also investigate differences in the accuracy and bias of the insurers' estimates across clients of Big Eight audit firms ...
Kathy Petroni, Mark Beasley
openaire   +1 more source

Audit firm characteristics and Type II errors in the going concern opinion

Asia-Pacific Journal of Accounting & Economics, 2002
Abstract According to SAS No. 59 (AICPA, 1988), auditors must modify their audit reports for uncertainties that may affect a company's ability to continue in existence. Using both auditor and company characteristics in a logistic regression model, we examine whether Big Six (now Big Five) (industry specialist) auditors are more likely to issue a going ...
Kimberly A. Dunn, Christine E. L. Tan, Elizabeth K. Venuti   +2 more
openaire   +1 more source

PERCEPTIONS OF ACCOUNTING INFORMATION USERS ABOUT THE TYPE OF AUDIT FIRM: THE CASE OF JORDAN

International Journal of Commerce and Management, 1999
This paper deals with the preferences of creditors and investors in Jordan regarding the credibility and use of financial statements audited by accounting firms with international affiliations compared to local accounting firms. Audit firms in Jordan are divided into two groups.
Ahmad M. Al‐Omari, Yousef F. Jahmani, Anwar Y. Salimi   +2 more
openaire   +1 more source

Fool's gold or value for money? The link between abnormal audit fees, audit firm type, fair‐value disclosures, and market valuation

International Journal of Auditing, 2019
We analyze whether the audit firm type and abnormal audit fees are associated with the market valuation of banks' fair‐value assets. Our results indicate that different auditor types use different strategies when auditing fair values. First, we show that Big 4 auditors restrict the Level 3 valuations to the most illiquid assets.
Ulf Mohrmann, Jan Riepe, Ulrike Stefani
openaire   +1 more source

A Study on the Audit Times for Each Position and the Audit Risk: Focusing on the Accounting Firm Type

Korea International Trade Research Institute, 2017
The purpose of this study is to analyze the decision factors of audit risk by using the audit times for each position announced in the audit. The sample of this study sets up a regression model that sets the audit times of each position classified as the dependent variable announced from FY2014 to FY2015 in DART, and as the independent variables and ...
openaire   +1 more source

The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment

Accounting and Business Research, 2003
Abstract This study provides evidence on the relationship between audit-report type and subsequent business termination for private companies in a non-litigious environment. The results show that an endogenous relationship exists between bankruptcy and audit-report type, and between voluntary liquidation and audit-report type.
Ann Gaeremynck, Marleen Willekens
openaire   +1 more source