Knowledge Spillover: The Impact Of Types And Recurrence Of Non-Audit Services On Audit Fees In Malaysia [PDF]
, 2012 Isu kebebasan juruaudit telah menarik perhatian pihak kerajaan, badan perakaunan serta orang awam selepas tersebarnya skandal dan penyelewengan perakaunan di dalam dan di luar negara.
Merza, Intan Liyana
core +1 more source
Can digital transformation reduce corporate stock price crashes? [PDF]
PLoS One, 2023 Zhao X, Li X, Ren C.
europepmc +1 more source
An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI +1 more
core
The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt [PDF]
Lack of audit quality and subsequent audit failures result mainly from a lack of independence which is considered to be a consequence of the extended auditor client relationship.
Diana Mostafa, Magda Hussien
core
The effect of ISO/IEC 27001 standard over open-source intelligence. [PDF]
PeerJ Comput Sci, 2022 Qusef A, Alkilani H.
europepmc +1 more source
Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium. [PDF]
In this paper we show that hiring a Big 4 auditor results in substantial corporate income tax savings, compared to hiring a non-Big 4 auditor. Our results are obtained from an empirical model that controls for other factors that may affect companies ...
Crabbé, Karen +2 more
core
Building a Digital Manufacturing as a Service Ecosystem for Catena-X. [PDF]
Sensors (Basel), 2023 Schöppenthau F +9 more
europepmc +1 more source
Do industry specialists and business risk auditors enhance audit reporting accuracy?. [PDF]
A number of prior studies have examined audit reporting quality using size (Big 8/6/5/4) as a proxy for quality (i.e. Lennox, 1999b; Francis and Krishnan, 1999; Weber and Willenborg, 2003).
Bruynseels, Liesbeth +2 more
core
THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]
The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Atanasiu Pop, Oana - Raluca Iosivan
core
Pricing and supplier concentration in the private client segment of the audit market : market power or competition ?. [PDF]
This study differs from prior audit pricing-studies as 1) it focuses on the issue of price competition in the (small) private client segment of the audit market, and 2) addresses the question whether and how the audit-pricing model changed in that market
Achmadi, C, Willekens, Marleen
core