Search Results - subject:"Audit-firm attributes"

The association between audit firm attributes and key audit matters readability

Hussin, Norazian; Mohd Fairuz Md Salleh; Azlina Ahmad; … - In: Asian journal of accounting research 8 (2023) 4, pp. 322-333

Persistent link: https://www.econbiz.de/10014530379

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise

Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-17

This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm … attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic …

Persistent link: https://www.econbiz.de/10014505672

Audit firm attributes and income smoothing : the moderating influence of audit committee accounting expertise

Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent business & management 9 (2022) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014439690

Audit quality: what’s important to users of audit services

Kilgore, Alan; Harrison, Graeme; Radich, Renee - In: Managerial Auditing Journal 29 (2014) 9, pp. 776-799

Purpose – This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions …-team and audit-firm attributes in perceptions of audit quality. In using conjoint analysis, the study makes a unique and …. Findings – The findings reveal that both groups perceive audit-team attributes as relatively more important than audit-firm …

Persistent link: https://www.econbiz.de/10014930132

Audit quality: what’s important to users of audit services

Kilgore, Alan; Harrison, Graeme; Radich, Renee - In: Managerial Auditing Journal 29 (2014), pp. 776-799

Purpose –This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions …-team and audit-firm attributes in perceptions of audit quality. In using conjoint analysis, the study makes a unique and …. Findings - The findings reveal that both groups perceive audit-team attributes as relatively more important than audit-firm …

Persistent link: https://www.econbiz.de/10010939064

Audit quality : what's important to users of audit services

Kilgore, Alan; Harrison, Graeme L.; Radich, Renee - In: Managerial auditing journal 29 (2014) 8, pp. 776-799

Persistent link: https://www.econbiz.de/10010436667