Search Results - subject:"Audit quality"

Measuring an audit quality climate among employees

Kritzinger, Johanna Alida; Barac, Karin - In: International journal of auditing : IJA 29 (2025) 1, pp. 1-33

Persistent link: https://www.econbiz.de/10015337374

The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms

Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: Asian Academy of Management journal 29 (2024) 2, pp. 211-241

This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM … audit reputation, audit quality, audit opinions, and EM of listed firms in Malaysia. Audit fees and audit tenure were found … value added (EVA) was found to be significant. The findings suggest that a number of audit quality factors are indicative of …

Persistent link: https://www.econbiz.de/10015173742

The effects of situational and dispositional factors on audit quality threatening behaviour : exploring the moderating influence of religiosity

Noor Adwa Sulaiman; Shahimi, Suhaily - In: Asian review of accounting 32 (2024) 4, pp. 667-692

Persistent link: https://www.econbiz.de/10015197250

The determinants of internal audit quality

Samagaio, António; Felício, Teresa - In: European journal of management and business economics : … 32 (2023) 4, pp. 417-435

organizational and individual factors influence internal audit quality. Design/methodology/approach The sample is constituted by …. Originality/value This work contributes by extending the literature about the determinants of internal audit quality, but also to …-SEM) to test the hypothesis under study. Findings The results show that there is a negative relationship between reduced audit …

Persistent link: https://www.econbiz.de/10014507376