Results 31 to 40 of about 819 (293)
Auditor Industry Specialism and Reporting Timeliness
Procedia - Social and Behavioral Sciences, 2012 AbstractThis study investigates whether industry specialist auditors could speed up the audit work using a sample of 873 public listed companies. The multivariate results indicate that industry specialist auditors do not statistically offer faster audit work than non-specialists.
Abidin, Shamharir +1 more
openaire +2 more sources
Jurnal ASET (Akuntansi Riset), 2019 . This study aims to determine the effect of tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage on auditor switching.
Robi Husnimubaroq, Majidah Majidah
doaj +1 more source
Auditor’s specialization and audit fee in military-connected firms
Jurnal Akuntansi dan Auditing Indonesia, 2020 The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 ...
Almira Zuniga Setiadi, Iman Harymawan
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The Effect of Audit Quality on Cost of Equity Capital [PDF]
پژوهشهای تجربی حسابداری, 2013 The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi +2 more
doaj +1 more source
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM), 2023 Salah satu faktor penting di dalam suatu perusahaan adalah memilih auditor yang berkeahlian atau spesialisasi industri. Untuk menyampaikansuatusinyal kepada investor tentang peningkatan mutusebuahlaporan keuangan, perusahaan menentukan untuk mempekerjakan auditor spesialis industry berdasarkan kebutuhandenganupahtertentu.
Lutfi Annisa +2 more
openaire +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
The Influence of Industrial Specialization Auditor on Audit Report Lag
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag. This study used 1,897 observations from 353 different firms listed on the Indonesia Stock Exchange from 2010 to 2017.
Angelia Monique, Iman Harymawan
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Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study aims to examine the relationship between auditor industry specialization (IS) and audit fees. Design/methodology/approach – The authors utilize 2,100 firm-year data of Jordanian companies from 2005 to 2018.
Esraa Esam Alharasis +2 more
doaj +1 more source
Investigating the Effect of Auditor Specialization in Industry on the Relationship between Tax Avoidance and the Risk of Future Stock Price Crash of Pharmaceutical and Non-pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2016 Introduction: The results of previous researches suggest that the audit specialization in industry leads to audit quality. Also, auditors through their information and corporate governance roles, decrease the risk of stock price crash.
S. A. Vaez, S. S. Dorseh
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The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality
Accounting Analysis Journal, 2020 The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
doaj +1 more source