Results 61 to 70 of about 8,123,805 (276)
Related Party Transactions and Audit Fees: Normal Transactions versus Opportunistic Transactions [PDF]
پژوهشهای تجربی حسابداریThis study investigates the effect of the amount of related-party transactions (RPTs) on audit fees. Given the differing incentives of the parties involved, RPTs are classified into ordinary and opportunistic transactions, and the study accordingly ...
Razieh Gerivani +2 more
doaj +1 more source
Industry Type and Audit Quality of Listed non Financial Firms in Nigeria
This study investigated the effect of industry type on audit quality among listed non-financial firms in Nigeria. Drawing on an ex-post facto research design, data were analyzed for a purposive sample of 75 firms over a ten-year period (2014–2023). Audit quality was proxied by audit firm size, auditor’s opinion, and audit tenure, with attention to ...
Emakpor, Abel, Jeroh, Edirin
openaire +1 more source
AI &Innovation, EarlyView.ABSTRACT This study examines how organizations advance in their use of Generative AI (GenAI) tools after initial adoption with particular attention to the dynamics of trust, cultural resistance, and feedback mechanisms. Grounded in organizational learning theory and institutional theory, we propose a framework that captures the factors influencing how ...
Surajit Bag +3 more
wiley +1 more source
Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]
Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann +2 more
core
Internal audit quality, audit committee independence, growth opportunities and firm performance [PDF]
, 2009 This study explores whether the relation between internal audit quality and firm performance is associated with firm characteristics of information asymmetry and uncertainty (growth opportunities) and certain governance controls (audit committee ...
Zain, Mazlina Mat +1 more
core
AI Dependence as a Longitudinal Governance Problem
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence governance typically focuses on whether people rely on AI appropriately during individual decisions. This Perspective addresses a different question: whether repeated AI use changes the capabilities and alternatives available to users and organisations over time.
Yiran Du
wiley +1 more source
The effect of Earnings Quality and Audit Quality on avoid of Initial Public Offerings (IPOs) Underpricing [PDF]
فصلنامه بورس اوراق بهادارThe aim of this study is to investigate the effect of Earnings quality and audit quality on avoid of Initial Public Offerings (IPOs) Underpricing of stocks. The study period is from 2001 to 2020 and the statistical sample consists of 253 companies listed
mohammad namazi +2 more
doaj +1 more source
Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market?. [PDF]
Auditor size is used as audit-quality proxy. Prior evidence on audit-quality differentiation between big 6 and non-big 6 auditors in the private client segment of the Belgian audit market is mixed. In this paper we investigate whether these mixed results
Willekens, Marleen +1 more
core
AI &Innovation, EarlyView.ABSTRACT Background Endoscopic dilation is first‐line therapy for symptomatic benign esophageal strictures but remains operator‐dependent. Artificial intelligence (AI) could support assessment, risk stratification, and documentation; however, evidence from adjacent tasks is often mistaken for procedure‐specific validation.
Ahmed A. Salman, Mohamed A. Salman
wiley +1 more source
Future Business JournalThis study examines how audit-related characteristics influence firms’ financing costs within an emerging market context. Specifically, the study investigates the effects of audit opinion, auditor type, audit lag, and financial indicators on the weighted
Wachira Boonyanet +2 more
doaj +1 more source