Results 31 to 40 of about 1,162 (290)
Jurnal ASET (Akuntansi Riset), 2019 . This study aims to determine the effect of tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage on auditor switching.
Robi Husnimubaroq, Majidah Majidah
doaj +1 more source
The Effect of Audit Quality on Cost of Equity Capital [PDF]
پژوهشهای تجربی حسابداری, 2013 The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi +2 more
doaj +1 more source
, 2023 This research examines the effect of audit fees, auditor specialization, and auditor tenure on tax avoidance, with audit opinion as a moderating variable.
Kuncoro, Basuki Wahyu +1 more
core +1 more source
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).
Abidin, S. +6 more
core +1 more source
Auditor Industry Specialism and Reporting Timeliness
Procedia - Social and Behavioral Sciences, 2012 AbstractThis study investigates whether industry specialist auditors could speed up the audit work using a sample of 873 public listed companies. The multivariate results indicate that industry specialist auditors do not statistically offer faster audit work than non-specialists.
Abidin, Shamharir +1 more
openaire +2 more sources
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
Riset Akuntansi dan Keuangan Indonesia, 2019 The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari +2 more
doaj +1 more source
The Relationship between Audit Quality and Investment Efficiency [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Following the separation of the firm management from their ownership and arising agency and also increase of the information asymmetry between managers and owners, the quality of audit services has found huge importance and it can serve as a tool to take
Badavar Nahandi Badavar Nahandi +1 more
doaj +1 more source
The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality
Accounting Analysis Journal, 2020 The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
doaj +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Primary lung carcinomas and bronchial carcinoid tumors (BC) are very rare malignancies in childhood. While typical BC and mucoepidermoid carcinomas are mostly low‐grade, localized tumors with a more favorable prognosis than in adults, necessitating avoidance of overtreatment, adenocarcinomas of the lung are often diagnosed at advanced disease ...
Michael Abele +19 more
wiley +1 more source