Results 11 to 20 of about 38,639 (363)
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. The results of previous researches show the effects of the structure of the audit market on audit fees, audit quality, and competition in this market.
Najmeh Rastegari, Gholamhossein Mahdavi
doaj +3 more sources
Exploring the impact of auditor industry specialization on income smoothing
Humanities and Social Sciences CommunicationsAbstractSince 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 third-largest economy, and by the second quarter of 2010, it had become the second-largest ...
Wen-Jye Hung +3 more
semanticscholar +3 more sources
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.
Dessika Kosasih +2 more
semanticscholar +3 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, R. (Rusmin)
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JRAKThis academic work intends to obtain empirical evidence about the signaling perspective on real earnings management to describe cash holdings. The theoretical contradictions of real earnings management reflect management's opportunistic attitude and ...
Mukhlasin Mukhlasin
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The Effect of Audit Committee Effectiveness and Auditor Industry Specialization on Audit Report Lag [PDF]
International Research Journal of Economics and Management Studies: The purpose of this research is to investigate the effect of audit committee effectiveness and auditor industry specialization on audit report lag. In this study, the population consists of companies that are listed on the LQ45 index on the Indonesia ...
Munawar Muchlish, Jamaludin Iskak
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Socio-Economic and Humanistic Aspects for Township and IndustryThis study examines the factors influencing audit report lag (ARL), focusing on the impact of earning volatility (EV), audit quality (KA), and the moderating role of auditor industry specialization.
Dika Puspitaningrum
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Scholars Journal of Economics Business and ManagementFinacial statement fraud is misconduct by management or related parties in presenting misleading financial information. Auditors are responsible for detecting potential fraud by considering relevant factors and exercising due care to ensure fair and ...
Nadila Christina +2 more
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Impact of Auditors’ Industry Specialization and Longevity on Professional Skepticism
Journal of Accounting and FinanceAs a result of financial scandals, such as GE Co. and AIG, professional skepticism received increased significance in the field of auditing. Grounded in Hurtt’ s professional skepticism framework, this quantitative correlational study aimed to examine the relationship between years of auditor experience, the extent of industry specialization of the ...
Robert Sollfrey +3 more
openaire +3 more sources
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan BisnisThe number of days that elapse between the closing date and the date on which the auditor's report about the company's annual financial statements is disclosed is the formula for audit report lag, which is the time it takes to complete audit reports.
Carisa Dea Ananda +2 more
openalex +3 more sources