Results 251 to 260 of about 8,123,805 (276)
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Journal of Islamic Accounting and Business Research
Purpose This study aims to investigate the factors affecting the professional judgment of auditors in Iraq (personality type, audit firm size and age). Design/methodology/approach The statistical population includes 1,750 participants,
Mahdi Moradi +2 more
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Purpose This study aims to investigate the factors affecting the professional judgment of auditors in Iraq (personality type, audit firm size and age). Design/methodology/approach The statistical population includes 1,750 participants,
Mahdi Moradi +2 more
openaire +1 more source
Audit firm rotation and firm value: do transition type and non-auditing services matter?
International Journal of Accounting & Information ManagementPurpose This study aims to explore how audit firm rotation (AFR) influences firm value, with a particular focus on transition types, namely, switching from Big 4 to non-Big 4 audit firm and non-Big 4 to Big 4 audit firm.
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Analysis of the Effect of Public Accountant Firm Size, Auditor Tenure, Auditor Rotation, and Type of the Auditor Rotation on the Audit Quality [PDF]
, 2017 This research is aimed to empirically examine the effect of public accountant firm size, auditor tenure, auditor rotation, and type of the auditor rotation on the audit quality. Based on the literature review, the study hypothesized that public accountant firm size and mandatory auditor rotation relate to higher audit quality, while audit tenure ...
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The Relationship between Auditor Rotation Type and Audit Firm's Size with Audit Quality
2017This research is aimed to investigate the relationship between auditor rotation type and audit firm’s size with audit quality. The independent variables are type of audit rotation and size of audit firms. The types of audit rotation are real mandatory rotation, pseudo rotation, and voluntary rotation.
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Effects of Audit Engagement System and Accounting Firm Type on Auditors’ Consensus
Korean Accounting Review, 2020Su Jin Pae, Tae Sup Shim, Eugene Choi
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Audit Firm Merger and the Strategic Response by Large Audit Firms
British Accounting Review, 2021Zixuan Li +2 more
exaly
Audit Firm Culture: Recent Developments and Trends in the Literature
European Accounting Review, 2022Jean C. Bedard, Ann Vanstraelen
exaly
2010
Audit places an essential role in providing additional assurance on the credibility of company’s financial statements. It is important for policy makers to identify the factors which influence companies’ decisions to switch their auditor. This study is intended to examine the interactive effects of type of audit firm, managing director changes and ...
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Audit places an essential role in providing additional assurance on the credibility of company’s financial statements. It is important for policy makers to identify the factors which influence companies’ decisions to switch their auditor. This study is intended to examine the interactive effects of type of audit firm, managing director changes and ...
openaire +1 more source
Audit-Firm Tenure and the Quality of Financial Reports
Contemporary Accounting Research, 2002Inder Khurana
exaly
How Big-4 Firms Improve Audit Quality
Management Science, 2020Ole-Kristian Hope, John Christian Langli
exaly