Results 1 to 10 of about 453 (95)
The impact of audit rotation on the comparability of financial reports,
Revista Contabilidade & Finanças, 2021 This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports.
Allison Manoel de Sousa +2 more
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Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
Cogent Economics & Finance, 2021 This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani +3 more
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Will mandatory audit firm rotation reduce audit market concentration in South Africa?
South African Journal of Business Management, 2021 Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious topic, this study aimed to explore the possible effect of MAFR on audit ...
Nicolene Wesson
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Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective [PDF]
Audit Financiar, 2021 The audit market, developed out of the need to strengthen the credibility and the quality of financial reporting, has led since the 1980s to a concentration around large audit firms, the dominance effect being marked on the one hand by the auditor’s ...
Ovidiu-Constantin BUNGET +4 more
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Audit Quality and Rotation: Perception in Turkey
Istanbul Management Journal, 2021 Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk.
Dilek Kaçmaz, Ahmet Türel
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Factors Influencing Key Audit Matters Reporting in Thailand
Asian Journal of Accounting Perspectives, 2020 Research aim: This study investigated the level of Key Audit Matters (KAM) reporting in the annual reports of companies listed on the Stock Exchange of Thailand (SET) from 2016 to 2018, and examined the factors influencing KAM reporting.
Muttanachai Suttipun
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Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study aims at investigating the impacts of Mandatory Audit Firm Rotation (MAFR) on audit fees and audit market compeition among firms listed on Tehran Stock Exchange (TSE). Since 2007 firms listed on TSE are not allowed to use services of any single
Yahya Hassas Yeganeh +3 more
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EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA
Copernican Journal of Finance & Accounting, 2021 The problem of poor accuracy and credibility in some audited financial statement has being a major form of information asymmetry which had led some shareholders and prospective investors to make wrong Judgment about the financial position of some ...
Daud Omotosho Saheed +2 more
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Economies, 2021 After almost every economic crisis and corporate scandal, political actors announce the need for stricter regulatory measures for financial markets and companies, in an attempt to appease their voters and defend their political agenda.
Markus Widmann +2 more
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Jurnal Akuntansi dan Auditing Indonesia, 2021 Mandatory Audit Firm Rotation (MAFR), set to be implemented in South African from 1 April 2023, is poised by its propellers the world over as an essential reform in the efforts to improve auditor independence. Available literature suggests that there is
Msizi Gwala, Bomi Cyril Nomlala
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