Results 321 to 330 of about 8,358,707 (356)

Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections

Journal of Accounting & Economics, 2018
This study investigates the degree of concordance between fifteen measures of audit quality used in academia and two measures of audit process quality determined either by audit firms’ internal inspections or by Public Company Accounting Oversight Board ...
Daniel Aobdia
semanticscholar   +1 more source

A meta-analysis approach for determinants of effective factors on audit quality

Journal of Accounting in Emerging Economies, 2019
PurposeThe purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants.Design/methodology/approachA meta-analysis method is employed in which ...
M. Salehi, M. Mahmoudi, Ali Daemi Gah
semanticscholar   +1 more source

Double Machine Learning with Gradient Boosting and its Application to the Big N Audit Quality Effect

Journal of Econometrics, 2019
In this paper, we study the double machine learning (DML) approach of Chernozhukov et al. (2018) for estimating average treatment effect and apply this approach to examine the Big N audit quality effect in the accounting literature.
Jui‐Chung Yang, Hui-Ching Chuang, Chung-Ming Kuan   +2 more
semanticscholar   +1 more source

Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency

, 2019
Purpose - The purpose of this study is twofold: first, to introduce two determinants of environmental, social and governance (ESG) disclosure transparency, namely, audit quality and public media exposure; and second, to investigate the impact of ESG ...
Ahmad Hammami, Mohammad Hendijani Zadeh
semanticscholar   +1 more source

Experience of Audit Committee Members and Audit Quality

The European Accounting Review, 2019
We investigate whether the experience of audit committee members is associated with audit quality. In order to comprehensively analyse the experience of audit committee members, we include audit committee member tenure, age and multiple-directorships in ...
Nigar Sultana, Harjinder Singh, A. Rahman   +2 more
semanticscholar   +1 more source

Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy

Managerial Auditing Journal, 2019
Purpose This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit quality on earnings management and whether the relationship ...
N. Orazalin, Rassul Akhmetzhanov
semanticscholar   +1 more source

Audit Partner Assignments and Audit Quality in the United States

Accounting Review, 2018
This paper examines the demand- and supply-side factors associated with audit partner selection and assignment in the United States. First, we examine whether audit partner gender and experience are associated with board and management gender and ...
Hye Seung (Grace) Lee, Albert L. Nagy, Aleksandra B. Zimmerman   +2 more
semanticscholar   +1 more source

The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality

African Journal of Economic and Management Studies, 2019
Purpose The purpose of this paper is to examine the linkages between audit committees’ (AC) effectiveness, audit quality and corporate voluntary disclosure quality (VDQ).
B. Agyei-Mensah
semanticscholar   +1 more source

Audit Quality and Specialist Tenure

Accounting Review, 2018
We argue that the association between auditor industry specialization and audit quality depends on how long the auditor has been a specialist. We measure audit quality using absolute discretionary accruals, income-increasing discretionary accruals, and
Jennifer J. Gaver, Steven Utke
semanticscholar   +1 more source

Effective audit committee, audit quality and earnings management: evidence from the Ghana Stock Exchange

International Journal of Managerial and Financial Accounting, 2019
The purpose of this paper is to investigate the influence of audit committee effectiveness and audit quality (auditor size) on earnings management by firms listed on the Ghana Stock Exchange (GSE). The study uses 180 firm-year observations for the period
B. Agyei-Mensah, Michael Yeboah
semanticscholar   +1 more source