Results 151 to 160 of about 41,426 (203)

Sustainability risk management: Are Malaysian companies ready? [PDF]

open access: yesHeliyon
Abdul Razak SE   +3 more
europepmc   +1 more source

Auditor Tenure and Perceived Earnings Quality

International Journal of Auditing, 2016
The study examines how auditor tenure affects investors' perception of audit quality. It is motivated by the ongoing debate on the effect of auditor tenure on audit quality and the recent regulation approval on mandatory auditor rotation at the EU level, which is justified by the concern that longer auditor tenure impairs auditor independence and thus ...
openaire   +3 more sources

Auditor size, tenure, and bank loan pricing

Review of Quantitative Finance and Accounting, 2012
Using a large sample of U.S. bank loan data from 1996 to 2008, we investigate the relation between two auditor characteristics, namely, auditor size and tenure, and loan interest rates. Our results show the following: First, we find that the loan interest rate is significantly lower for borrowers with prestigious Big 4 auditors than for borrowers with ...
Jeong-Bon Kim   +2 more
openaire   +3 more sources

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