Auditor industry specialization, board governance, and earnings management [PDF]
Managerial Auditing Journal, 2012 PurposeThe purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by industry specialists than for firms audited by non‐specialists.Design ...
Jerry Sun, Guoping Liu
core +6 more sources
Auditor Specialization in the Industry and Audit Market Structure [PDF]
مجله دانش حسابداری, 2020 Objective: The market structure shows the organizational characteristics of the market that is identified by the nature of competition and pricing in the market.
Najmeh Rastegari, Gholamhossein Mahdavi
doaj +2 more sources
Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies [PDF]
Jurnal Akuntansi dan Auditing Indonesia, 2010 This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management.
Rusmin Rusmin
doaj +3 more sources
Exploring the impact of auditor industry specialization on income smoothing
Humanities & Social Sciences CommunicationsSince the late 1970s’ reform and opening-up, China’s economy has achieved remarkable success, maintaining an average annual GDP growth of 9.7% from 1978 to 2006. In 2007, China achieved a GDP of 3.38 trillion USD, surpassing Germany to become the world’s
Wen-Jye Hung +3 more
doaj +2 more sources
The Effect of Audit Quality on the Audit Adjustments to Earnings [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2020 Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality.
Seyed Reza Seyed Nezhad Fahim +1 more
doaj +1 more source
Product Market Competition and Audit Fees: Auditor Industry Specialization as A Moderating Variable
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable.
Naila Nisrina
doaj +1 more source
Економіка та суспільство, 2023 The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih +2 more
doaj +1 more source
Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Afsaneh Soroushyar
doaj +1 more source
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
doaj +1 more source
The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
doaj +1 more source