Banks’ audit committees, audit firm alumni and fees paid to audit firm [PDF]
Managerial Auditing Journal, 2019 PurposeThis paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers.Design/methodology/approachThe study empirically examines a sample of large banks that are included in the S&P Composite 1500 ...
Myllymäki, Emma-Riikka +3 more
openaire +6 more sources
Big data techniques in auditing research and practice: Current trends and future opportunities [PDF]
Journal of Accounting Literature, 2018 Adrian Gepp
exaly +3 more sources
Technological and Economic Development of Economy, 2021 In today’s big-data era, enterprises are able to generate complex and non-structured information that could cause considerable challenges for CPA firms in data analysis and to issue improper audited reports within the required period.
Kuang-Hua Hu +3 more
doaj +1 more source
Investigating Factors Influencing Inclination to Quit the Auditing Profession [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: In light of recent economic trends, organizations face an inevitable need to invest in human resources to maintain their competitive edge. The presence of competent employees with professional knowledge and skills serves as a key factor in ...
Shahram Amouzad Mahdiraji +2 more
doaj +1 more source
The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [PDF]
مجله دانش حسابداری, 2021 Objective: The purpose of this study is to answer the question of whether auditors' commitment to public interest and independence requirements can affect the professional values of auditing firms.
Zahed Ahmadzadeh +2 more
doaj +1 more source
A study on the effects of state ownership on auditing cost [PDF]
Management Science Letters, 2014 This paper investigates the relationship between state ownership and auditing expenses of 141 Iranian firms from Tehran Stock Exchange over the period 2008-2012.
Mohammad Reza Asgari , Iraj Mirhosseini
doaj +1 more source
The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [PDF]
مطالعات تجربی حسابداری مالی, 2023 The purpose of this study is to explore how the auditors' work stress relates to the auditing quality reduction behavior with stressors such as time pressure, work-family conflict and role ambiguity.
Ashkan Gholami Fatideh +2 more
doaj +1 more source
The effect of real earnings management on audit fees in listed companies in Tehran Stock Exchange [PDF]
Management Science Letters, 2014 This paper presents an empirical investigation to study the effects of real revenue management on auditing fees in selected firms from Tehran Stock Exchange. The study gathers the necessary information from selected stocks listed on Tehran Stock Exchange.
Amin Ghanbari +2 more
doaj +1 more source
Effective Factors on Client Non-acceptance Decision by Auditing Firms [PDF]
پژوهشهای تجربی حسابداری, 2021 High competition in the auditing profession can encourage auditing firms to find new clients. However, the reputation of the auditing firm is important in terms of reliability, and they are generally reluctant to accept clients with management misconduct
Fakhroddin MohammadRezaei +3 more
doaj +1 more source
Impact of Information Communication Technology Competency Among Auditing Professionals
Учёт. Анализ. Аудит, 2021 The objective of this study is to find out the influence of Impact of Information Communication Technology competencies and Information Communication Technology Training among auditing professionals.
M. M. Thottoli
doaj +1 more source