Results 41 to 50 of about 333 (254)
Banks’ risk and the impact of audit quality on income smoothing [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research question: This paper investigates the impact that specific audit quality dimensions have upon European Union Banks’ income smoothing behavior.
Konstantinos Vasilakopoulos +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
FEBS Letters, EarlyView.We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee +3 more
wiley +1 more source
Molecular Oncology, EarlyView.A urine‐based digital PCR assay targeting two hotspot TERT promoter variants detected bladder cancer with high sensitivity and no false positives in this case–control cohort. The streamlined AbsoluteQ workflow outperformed Sanger sequencing and supports non‐invasive molecular testing for bladder cancer detection.
Anna Nykel +12 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
Molecular Oncology, EarlyView.BCL9 and BCL9L drive bladder cancer progression by enhancing β‐catenin signaling, promoting proliferation, migration, invasion, and organoid growth. Genetic depletion of BCL9(L) suppresses malignant phenotypes, while pharmacological disruption of the β‐catenin/BCL9(L) complex with ZW4864 inhibits canonical Wnt signaling and tumor‐associated cellular ...
Roland Kotolloshi +11 more
wiley +1 more source
Investors rely on independent audit quality, and influences the quality of financial reporting and disclosure of financial statements [PDF]
مطالعات تجربی حسابداری مالی, 2016 According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship between
Navid Paidarmanesh +3 more
doaj +3 more sources