Results 21 to 30 of about 3,296 (294)
Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Vivien Beattie +5 more
core +1 more source
Does accountant CFO matter to auditor?
Jurnal Akuntansi dan Auditing Indonesia, 2023 Chief Financial Officer (CFO) is a chief executive whose responsibilities are related to accounting and audit work. However, there is a downward trend in hiring CFOs with an accounting background.
Gabriella Handoyo +4 more
doaj +1 more source
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +3 more
core +1 more source
Controller changes and auditor changes
China Journal of Accounting Research, 2012 Using listed companies in China’s A-share market from 1997 to 2009, this paper investigates the relationship between controller changes (including changes in controlling shareholders, directors and CEOs) and auditor changes.
Guoqian Tu
doaj +1 more source
Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]
, 2010 This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Abidin, S. +6 more
core +1 more source
Analisis Pengaruh Corporate Governance dan Fraud Terhadap Pemilihan Auditor
Akuntansi Dewantara, 2019 The research purpose is to know: 1). Influence of corporate governance to auditor choice, 2). Influence of fraud to auditor choice. The population of this research is a manufacturing company listed on the Indonesia Stock Exchange for the period 2013 to ...
Destin Alfianika Maharani
doaj +1 more source
Jurnal Riset Akuntansi Terpadu, 2016 Agency conflict between principal and agent cause tendency on agent to act efficiently or oportunismly. The purpose of this study is to testing efficient and oportunisme perspective that might be a background to auditor quality choice on manufacturing ...
Mega Ayu Febriyana +2 more
doaj +1 more source
Stock Liquidity and Auditor Choice
Journal of Applied Business and Economics, 2021 This paper investigates whether firms’ stock liquidity is associated with their auditor choice. Papers that support stock liquidity reinforces institutional monitoring incentives are generally based on one of two arguments: intervening in management decisions by helping investors overcome free-rider problems, or disciplining management through the ...
openaire +2 more sources
Economies, 2021 After almost every economic crisis and corporate scandal, political actors announce the need for stricter regulatory measures for financial markets and companies, in an attempt to appease their voters and defend their political agenda.
Markus Widmann +2 more
doaj +1 more source
Managerial litigation risk and auditor choice
International Journal of Auditing, 2023 Our study investigates the causal relationship between managerial litigation risk and auditor choice decisions. Exploiting the staggered adoption of universal demand (UD) laws at the state level in the United States, we use a stacked regression approach and find a lower propensity for affected firms to switch to higher‐quality auditors after the ...
Leye Li, Gary S. Monroe, Jeff Coulton
openaire +2 more sources