Results 1 to 10 of about 146,156 (359)
An analysis of determinants of going concern audit opinion: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This paper presents an empirical investigation to find out important factors influencing exchange authorities for keeping firms on Tehran Stock Exchange. The proposed study uses logistic regression technique to study the effects of five factors including
Hadi Mashadi Gharaghayah +2 more
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THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING [PDF]
Journal of Indonesian Economy and Business, 2016 This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving ...
Junaidi, Novia Nurul Khasanah, Nurdiono
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Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
SSRN Electronic Journal, 2012 PCAOB recently solicits comments on a 10-year mandatory audit firm rotation for the largest 100 S&P firms. We propose that audit quality is likely to increase with audit firm tenure due to a dominant Learning Effect in earlier years and decrease with audit firm tenure due to a dominant Bonding Effect in later years.
Li Zheng Brooks +2 more
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Factors affecting job satisfaction of accountant and auditors at Hanoi auditing firms , [PDF]
Accounting, 2021 The article analyzes factors affecting job satisfaction of accountant and auditors at Hanoi auditing firms. For quantitative research methods, it is conducted through the collection of questionnaire survey data and processed by SPSS software to analyze ...
Nguyen, Hien Thu
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Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: The purpose of this study is to investigate the effect of commercialization of audit on the Subjective well-being of auditors in auditing firms of the Iranian Association of Certified Public Accountants.Methods: This research is applied ...
Hamed Arad +2 more
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, 2013 Private and public firms differ across a number of important dimensions. Public firms are under scrutiny by stock exchanges, regulators, and market participants and they share the feature of separation of ownership and control. Private firms, in contrast, are much less regulated, the nature of their agency problems is different, they are less exposed ...
John Christian Langli, Tobias Svanström
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Emerging technology and auditing practice: analysis for future directions [PDF]
European Journal of Management Studies, 2022 Purpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals.
Mohammed Muneerali Thottoli +2 more
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The Status of Talent Management and Auditing Performance in Audit Firms [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: Maintaining and strengthening human resources in auditing institutions, nurturing and maintaining partners, managers, supervisors, senior auditors, and auditors, preventing the departure of capable auditors from the profession, and increasing ...
Shahnaz Mashayekh +2 more
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An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality [PDF]
Accounting, 2021 Artificial intelligence (AI) systems have significantly changed the audit process; nevertheless, the AI revolution opponents view this growth as a step-back as many auditors will fail to adapt to this new environment and will drop behind. Our descriptive
Albawwat, Ibrahim, Frijat, Yaser Al
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Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: An independent audit is one of the tools for evaluating the accuracy of the information and financial relations. If the done audits contain quality components, they will enable stakeholders to be relatively confident of the accuracy of the ...
Mohsen Delbary Ragheb +3 more
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