Results 251 to 260 of about 1,383 (302)

Good, bad, different or something else? A scoping review of the convictions, conventions and developments around quality in qualitative research. [PDF]

R Soc Open Sci
Salet X, Gelissen J, Moors G, Wicherts J.   +3 more
europepmc   +1 more source

Investigating the Key Trends in Applying Artificial Intelligence to Health Technologies: A Scoping Review. [PDF]

PLoS One
Samah T, Samar M.
europepmc   +1 more source

Pengaruh Audit Tenure, Audit Opinion, Reputasi Auditor, Auditor Switching, Dan Financial Distress Terhadap Audit Report Lag

Rifzika Annafisah, Suyatmin Waskito Adi
openalex   +2 more sources

Estimating the Effect of Auditor Tenure on Audit Quality: Methods and Implications

, 2014
Junwei Peng
openalex   +1 more source

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An Investigation of Auditor and Client Tenure

American Journal of Business, 2001
The purpose of this study is to examine the duration of the auditor’s relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence.
Jefferson P Jones, Sandra Waller Shelton
exaly   +2 more sources

Auditor Size and the Cost of Equity Capital over Auditor Tenure

International Journal of Auditing, 2016
This study examines whether the difference in the cost of equity capital between clients of large and small auditors (‘the cost of equity capital disparity’) varies with auditor tenure. We find that the cost of equity capital disparity increases over auditor tenure, suggesting a decline in the perceived audit quality of small auditors relative to large
David B Bryan, J Kenneth Reynolds
exaly   +3 more sources

Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland

International Journal of Accounting, Auditing and Performance Evaluation, 2013
A Green Paper on Audit Policy published by the European Commission is questioning, among other issues, whether the maximum fee collected from one client should be regulated and whether continuous assignment should be limited. In this paper, we examine the association between fee dependence and auditor tenure on auditor independence in Finland.
Ralf Östermark
exaly   +2 more sources

Incumbent Auditor Independence and Predecessor Auditor Tenure

Journal of Accounting, Auditing & Finance
Prior studies examine incumbent auditor tenure and independence. In this article, we examine predecessor auditor tenure and incumbent auditor independence. We find a negative association between predecessor auditor tenure and the likelihood of incumbent
Gregory W Martin, Paul Tanyi, Brian M Burnett   +2 more
exaly   +2 more sources

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 ...
exaly   +2 more sources