Results 21 to 30 of about 29,238 (307)
China Journal of Accounting Studies, 2023 Accounting studies have inconsistent conclusions about whether including Key Audit Matters (KAM) improves the communicative value of audit reports. We experimentally investigate the joint effect of investors’ trait scepticism and the familiarity and ...
Xin Xu, Fengying Ye, Yasheng Chen
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The moderating role of audit quality on the relationship between audit report and earnings management [PDF]
New Applied Studies in Management, Economics & Accounting, 2022 The purpose of this study is the moderating role of audit quality on the relationship between audit report and earnings management firms in listed companies in Tehran stock exchange.
Mojgan Saeedi, Mahdi Hemmati
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The influence of auditor and auditee on mandatory audit fees in France
GECONTEC: Revista Internacional de Gestión del Conocimiento y la TecnologíaThis study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696
Sami Ben Larbi +3 more
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Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria [PDF]
Contabilitate şi Informatică de GestiuneResearch question: What are the effects of auditors’ characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria?
Rachael Modupe Gbadamosi +1 more
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Segment disclosures in the financial statements of stock companies in the Republic of Serbia and the Republic of Croatia [PDF]
Economic Horizons, 2021 Information about the segments of a company is an important basis for making business decisions. In order for decisions based on segment information to be adequate, that information should be communicated in accordance with regulations.
Vladimir Obradovic +2 more
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Jurnal Akuntansi, 2018 The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
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THE SPECIFICITY, INVESTMENT EVALUATION AND EFFICIENT USE OF AVAILABLE ENTERPRISE RESOURCES
Современная наука и инновации, 2022 In this article the purpose of own capital audit is considered, the main check directions of this type audit, and also recommended auditor procedures of joint-stock company own capital check.
Natalia Nikolaevna Novoselova
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Exploring the drivers of irregular spending in the EU cohesion policy
Regional Studies, Regional ScienceThe regularity and legality of EU spending, i.e., the conformity of the expenditures incurred with the applicable legislation, are important measures of its efficiency. They are also key pre-conditions for the effectiveness of EU funds. The present paper
Francesco Foglia +2 more
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Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India
Vikalpa, 2021 Executive Summary The provision of non-audit services (NAS) by an incumbent auditor has remained a highly contentious issue. One school argues that the joint provision does not impair an auditor’s independence.
Reshma Kumari Tiwari, Jasojit Debnath
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Determining factors of the quality of joint audit: Tunisian context
Contabilitate şi Informatică de Gestiune, 2019 Research question: Identify the significant determinants of the quality of joint audit in the context of Tunisian companies. Motivation: Few studies have been conducted on the determinants of the quality of the joint audit in the Tunisian context.
Lassaad Abdelmoula, Habib Afess
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