Results 41 to 50 of about 819 (293)
The Relationship between Audit Quality and Investment Efficiency [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Following the separation of the firm management from their ownership and arising agency and also increase of the information asymmetry between managers and owners, the quality of audit services has found huge importance and it can serve as a tool to take
Badavar Nahandi Badavar Nahandi +1 more
doaj +1 more source
DOES CLIENT IMPORTANCE AFFECT AUDIT QUALITY IN MODERATION?
Економіка та суспільство, 2023 The financial report is a report that is very necessary in making decisions. For this reason, a quality audit is needed that can truly explain the condition of the company.
Jessica +2 more
doaj +1 more source
The Role of Auditor Quality and Asset Reliability in Equity Valuation [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified ...
Saber Sheri, Abdolkarim Moghaddam
doaj
Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market
Risks, 2022 This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange.
Mahdi Salehi +4 more
doaj +1 more source
Industry Specialization and Auditor Quality in U.S. Markets
SSRN Electronic Journal, 2007 This study investigates the relation between audit quality, auditor industry market share, and audit fees. Prior literature has asserted that audit providers with high market shares can be designated as industry specialists and that the fee premiums that sometimes attach to these auditors is evidence of a quality differentiated audit product.
Cadman, Brian, Stein, Michael T.
openaire +3 more sources
The Effects of Industry Specialization on Auditor's Opinion in Iran
Mediterranean Journal of Social Sciences, 2015 The current study aims to provide evidences regarding the audit industry expertise as one of the criteria of auditing quality. For this purpose, in this research the relation between audit industry expertise and auditor's type of opinion is studied using the financial information extracted from listed companies in Tehran Stock Exchange during 2004 ...
Mahdi Omidfar, Mahdi Moradi
openaire +2 more sources
Dietary Protein Intake and Peritoneal Protein Losses in Peritoneal Dialysis Patients
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Introduction Peritoneal dialysis (PD) patients lose protein in their waste dialysate, potentially increasing their risk for malnutrition. We wished to determine whether there was any association between losses and dietary protein intake (DPI). Methods DPI was assessed from 24‐h dietary recall using Nutrics software.
Haalah Shaaker, Andrew Davenport
wiley +1 more source
Market Concentration Dan Auditor Industry Specialization Terhadap Audit Fee Stickiness [PDF]
, 2020 Tujuan penelitian ini adalah untuk menganalisis hubungan antara market concentration dan auditor industry specialization dengan audit fee stickiness. Penelitian ini menggunakan 742 sampel perusahaan yang terdaftar di Bursa Efek Indonesia periode 2014 ...
Naila Nisrina
core
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Introduction Patients requiring long‐term continuous renal replacement therapy (CRRT) generally have poor prognoses. This study evaluated whether adding continuous intravenous sodium infusion (cIVNa) is associated with improved hemodynamics and outcomes in patients undergoing long‐term CRRT for ≥ 7 days.
Akinori Yamaguchi +6 more
wiley +1 more source
Auditor Tenure and Stock Price Volatility: The Moderating Role of Auditor Industry Specialization
Australasian Accounting, Business and Finance Journal, 2018 Purpose The present study aims to investigate the relationship between auditor tenure and stock return volatility and to study the moderating effect of auditor’s industry specialization on this relationship in the firms listed on the Tehran Stock Exchange (TSE).
Jorjani, Mehran, Safari Gerayeli, Mehdi
openaire +3 more sources