Results 271 to 280 of about 1,162 (290)

On the Independence of Auditors, with Special Regard to the Financial Sector [PDF]

Public Finance Quarterly, 2013
The appearance of the joint stock company has made unlimited consolidation of capital possible, but capital ownership and capital operation became separated as a result. From the very beginning, the goal was to protect ownership interests and limit management interests.
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Auditor Industry Specialization, Analysts Following and Financing Constrains

2013
Using a sample of Chinese listed firms from 2007 to 2009, this paper examines the effect of auditor industry specialization and analysts following on financing constrains. We find that, as two types of information conduct mechanism, after controlling for other variables, both auditor industry specialization and analysts following can relieve firm’s ...
Heng-gao Tang, Tao-ying Peng
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AN EXPLORATIVE STUDY OF THE INTERNATIONAL CONSISTENCY OF AUDITOR SPECIALIZATION [PDF]

, 2009
Industry specialization can be seen as a differentiation strategy of the auditor. Previous research demonstrates the advantages of such a strategy (e.g., DeFond et al., 2000; Balsam et al., 2003; Dunn and Mayhew, 2004). The literature uses two constructs to measure specialization, the market share of an auditor in a specific market, and a portfolio ...
I. VERLEYEN, I. DE BEELDE
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Auditor industry specialization and stock price crash risk: individual-level evidence

Asia-Pacific Journal of Accounting and Economics, 2021
Hua Feng, , Hedy Jiaying Huang
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Auditor industry specialization and cost of equity on earnings management: the moderating role of institutional ownership

International Journal of Law and Management, 2023
Arash Arianpoor
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The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan

International Journal of Accounting and Information Management, 2021
Gary Kleinman, Picheng Lee
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Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations

International Journal of Auditing, 2021
Ahmed Al-Hadi, Grantley Taylor, Grant Richardson   +2 more
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Auditor specialization, accounting information quality and investment efficiency

Research in International Business and Finance, 2017
Anis Jarboui
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Audit tenure, auditor specialization and audit report lag

Managerial Auditing Journal, 2014
Mai Dao, Trung Pham
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Auditor specialization, perceived audit quality, and audit fees in the local government audit market

Journal of Accounting and Public Policy, 2007
Laurence E Johnson, Randal J Elder, Stephen P Davies   +2 more
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