Results 11 to 20 of about 1,162 (290)
Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [PDF]
مطالعات تجربی حسابداری مالی, 2011 Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry.
Shamsolah Shirinbakhsh +2 more
doaj +2 more sources
The Impact Of Audit Fee, Auditor Switching, Workload And Auditor Specialization On Audit Quality [PDF]
Jurnal Akuntansi IndonesiaDuring the research period from 2020 to 2022, this study was conducted to assess the impact of audit fees, auditor changes, workload, and auditor expertise on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX).
Putri averina, Theresia Dwi Hastuti
doaj +3 more sources
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.
Najmeh Rastegari, Gholamhossein Mahdavi
doaj +2 more sources
Effect of Audit Tenure and Auditor Switching on Audit Delay with Auditor Specialization as Moderating Variable [PDF]
Eduvest - Journal of Universal Studies, 2022 The purpose of this study was to determine the effect of audit tenure and auditor switching on audit delay with auditor specialization as a moderating variable. This study is a quantitative study using secondary data with a sample of 23 consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX).
Andri Yeanne Colson Tani +2 more
openaire +2 more sources
Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities
The Accounting Review, 2008 ABSTRACT: A report issued by the U.S. General Accounting Office (GAO) in 2003 identified auditors’ industry expertise as a critical factor for firms choosing an auditor, and highlighted the extreme levels of auditor concentration in some industries. We posit that the investment opportunity set (IOS) plays a fundamental role in determining whether an ...
Cahan, Steven +3 more
openaire +3 more sources
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
doaj +3 more sources
Audit Market Concentration and Auditor's Industry Specialization
Procedia, Social and Behavioral Sciences, 2013 AbstractPast studies have shown that auditor's industry specialization exists in the USA (Rhode, Whitsell & Kelsey, 1974) and Australia (Craswell & Taylor, 1991). In Malaysia, however, according to Takiah, Ruhanita & Aini (2000), none of the Big 6 audit firms in Malaysia specializes in any one particular industry.
Ishak, Aniza @ Marzita +2 more
exaly +2 more sources
The role of audit report lag on the relationship between auditor industry specialization and audit fees [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکردObjective: “The purpose of this study is to investigate the effect of auditor industry specialization on audit fees and audit report lag. In addition, this study examines the effect of audit report lag on the relationship between auditor industry ...
Gholamreza Soleimani Amiri +1 more
doaj +1 more source
Auditor industry specialization, board governance, and earnings management
Managerial Auditing Journal, 2012 PurposeThe purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by industry specialists than for firms audited by non‐specialists.Design ...
Jerry Sun, Guoping Liu
exaly +3 more sources
The Effect of Audit Quality on the Audit Adjustments to Earnings [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2020 Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality.
Seyed Reza Seyed Nezhad Fahim +1 more
doaj +1 more source