Search Results - subject:"Auditor specialization"

Determinants of audit quality in state-owned enterprises listed on the Indonesia Stock Exchange with audit fee as moderating variable

Sari, Maylia Pramono; Saidah, Nur; Utaminingsih, Nanik Sri - In: Montenegrin journal of economics 19 (2023) 3, pp. 89-102

Persistent link: https://www.econbiz.de/10014427319

Measuring municipal audit quality : focus, findings, avenues

Yebba, Alfred A. - In: Journal of Governmental & Nonprofit Accounting : JOGNA 11 (2022) 1, pp. 136-162

Persistent link: https://www.econbiz.de/10014279297

The impact of risk-taking and auditor characteristics on value creation in pre-Covid 19 and post-Covid 19 pandemic

Arianpoor, Arash; Mizban, Roghaye - In: Management research review 46 (2023) 7, pp. 933-950

Persistent link: https://www.econbiz.de/10014315118

Integrated reporting, audit quality : presence of environmental auditing in an international context

Hichri, Abir - In: European business review 35 (2023) 3, pp. 397-425

Persistent link: https://www.econbiz.de/10014280582

Auditor specialization and information spillovers

Petrov, Evengy; Stocken, Phillip C. - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 401-428

Persistent link: https://www.econbiz.de/10013503620

The pricing of IPO audit specialization and subsequent issuer underpricing

Park, Jung Eun; Massel, Norman - In: Accounting horizons : a quarterly publication of the … 36 (2022) 4, pp. 189-218

Persistent link: https://www.econbiz.de/10013531841

Auditors and disclosure quality : the case of major customer disclosures

Legoria, Joseph; Reichelt, Kenneth J.; Soileau, Jared S. - In: Auditing : a journal of practice & theory 37 (2018) 3, pp. 163-189

Persistent link: https://www.econbiz.de/10011920854

Effect of the auditor’s behavioral and individual characteristics on integrated reporting quality: evidence from European companies

Chouaibi, Jamel; Hichri, Abir - In: International Journal of Law and Management 63 (2020) 2, pp. 195-218

prove to indicate well that both auditor specialization and auditor ethics factors appear to have a significantly positive …

Persistent link: https://www.econbiz.de/10014781924

The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks

Le, Ha Thi Thu - In: Asian Journal of Law and Economics 11 (2020) 1

Abstract This study investigates the impact of auditor specialization and listing status on earnings management in … sample of 21 banks in the period 2008–2017, the findings show that: First, auditor specialization does not have a significant …

Persistent link: https://www.econbiz.de/10014585220

Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision

Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348

Persistent link: https://www.econbiz.de/10012170116