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).
Advisory Committee on the Auditing Profession +89 more
core +2 more sources
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA [PDF]
, 2018 This study aims to examine the effect of audit committee characteristics and audit quality on earnings management. These characteristics are size of the audit committee, competency of audit committee, and audit committee activities, while the audit ...
AYU, Made Shinta Sekar, FAISAL, Faisal
core
Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2013 This research studies the relationship between Audit firm industry specialization and the audit report lag (ARL) from 2002 to 2011, in the firms listed in Tehran Stock Exchange.
doaj +1 more source
CSEC+ framework assessment dataset: Expert evaluations of cybersecurity skills for job profiles in Europe. [PDF]
Data Brief, 2023 Budde CE +4 more
europepmc +1 more source
Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba [PDF]
, 2013 This research aims to analyze the effects of ownwership structure and audit quality on earning management of manufacturing sector in Indonesia\u27s companies The sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange
Afri Yuyetta, Etna Nur +1 more
core
Jurnal Akuntansi, 2019 This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
doaj +1 more source
Pengaruh Audit Tenure dan Ukuran Kap terhadap Audit Report Lag dengan Spesialisasi Industri Auditor sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]
, 2017 This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).The populations in this study
Michael, C. J. (Candra) +1 more
core
Audit Quality and Real Earnings Management: An Analysis Based on the Auditor Industry Specialization and Client Importance [PDF]
International Journal of Management, Accounting and Economics, 2019 Real earnings management reflects management intervention to manipulate earnings based on the company's normal business activities. This intervention is veiled and difficult to detect so it requires specialist auditors who expertise in industrial ...
Nur Anissa +2 more
doaj
What's in store for females after breaking the glass ceiling? Evidence from the Chinese audit market. [PDF]
Front Psychol, 2023 Cheng H, Wang J.
europepmc +1 more source
A review of the concept and measures of audit quality across three decades of research [PDF]
, 2018 This study provides a comprehensive literature review of audit quality and it explores three decades of audit research (1980 to 2010). The DeFond and Zhang (2014) framework is used to present and discuss several perspectives on the concept and measures
Bras, Filomena Antunes +1 more
core +1 more source