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
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 +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
doaj +3 more sources
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 Impact Of Audit Fee, Auditor Switching, Workload And Auditor Specialization On Audit Quality
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 +2 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
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
doaj +1 more source
The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
doaj +1 more source
Product Market Competition and Audit Fees: Auditor Industry Specialization as A Moderating Variable
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable.
Naila Nisrina
doaj +1 more source
Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Based on existing empirical evidence, related-party transactions are widely used to manipulate earnings for financial reporting. This study investigates the effect of auditor industry specialization and free cash flows on earnings management through ...
Esmail Tavakolnia
doaj +1 more source