Results 31 to 40 of about 146,156 (359)
Risks, 2021 In recent years, many companies have been issuing non-financial information which is used by a wide range of stakeholders in their decision-making processes.
Anna Bartoszewicz, Anna Rutkowska-Ziarko
doaj +1 more source
Why regulate private firm disclosure and auditing? [PDF]
, 2019 Private firms face differing financial disclosure and auditing regulations around the world. In the US and Canada, for example, private firms are generally neither required to disclose their financial results nor have their financial statements audited ...
Minnis, Michael, Shroff, Nemit
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Effect of auditing: Evidence from variability of stock returns and trading volume
China Journal of Accounting Research, 2014 Although the benefits of auditing are uncontroversial in developed markets, there is scant evidence about its effect in emerging economies. Auditing derives its value by increasing the credibility of financial statements, which in turn increases ...
Charles J.P. Chen +2 more
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All Offshore - The Sprat, The Mackerel, Accounting Firms and the State in Globalization [PDF]
, 2009 Globalization has created opportunities for major businesses to roam the world and shop for regulation conductive to their interests. Major auditing firms are no exception and have used offshore financial centres to dilute their liability.
Sikka, P, Willmott, H
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Audit firm, retain or rotation? (client and audit firm perspectives)
Cogent Economics & Finance, 2017 The purpose of this study is providing a framework for understanding the role of audit firm rotation in client expected value. And to explain the principles of client choice by auditor via specified models. We formalize this idea through stakeholder theory.
Mahdavi, Gholamhossein +1 more
openaire +3 more sources
, 2021 The relationship between the client and the auditor could explain variance in audit quality. We propose a complimentary explanation, with a focus on the governance of the audit firm. Audit firms are governed by partners and its partnership structure. We explore theoretically how the number of partners and especially, how the partnership concentration ...
Sven-Olof Collin, Gertsson, Nellie
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Audit firm transparency disclosures and audit quality
International Journal of Auditing, 2021 This study examines whether audit firm transparency disclosures are associated with audit quality and explores the effect of audit firm size on this association. Using control and treatment samples of Australian audit firms pre‐ and post‐introduction of a disclosure requirement, we document that firms affected by the regulation display improvement in ...
Shireenjit K Johl +4 more
openaire +2 more sources
Interpretive Structural Modeling of Human Resource Challenges in Auditing Firms [PDF]
پژوهشهای حسابرسی حرفهایThis research aims to identify and model the challenges of human resources in auditing firms. Human resource management in organizations faces many challenges, and auditing firms are no exception.
Lalleh Khatibi +2 more
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A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development.
Mohammad Hossein Safarzadeh Bondari +2 more
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Foreign Ownership and Bribery: Agency and Institutional Perspectives [PDF]
, 2018 In this study we examine the effectiveness of formal institutions (as the macro-level mechanism) and external auditing (as the micro-level mechanism) in controlling multinational firms’ engagement in bribery. We adopt World Bank’s data and investigate 38,
Meng, Shuang, Teng, Da, Yi, J
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