Showing 1 - 10 of 43
Purpose – The quality of the opinion provided by audit firms is an important determinant of their long‐term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the...
Persistent link: https://www.econbiz.de/10014675838
Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...
Persistent link: https://www.econbiz.de/10014675861
Purpose – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies. Design/methodology/approach – This study evaluates the effects of various independent variables on auditor choice behaviour, particularly ethnicity of auditor and...
Persistent link: https://www.econbiz.de/10014675870
Purpose – The purpose of this paper is to examine two factors which influence auditor change: audit and client firms’ characteristics, for Malaysian listed companies. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a...
Persistent link: https://www.econbiz.de/10014675871
Purpose – The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the...
Persistent link: https://www.econbiz.de/10008492073
Purpose – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies. Design/methodology/approach – This study evaluates the effects of various independent variables on auditor choice behaviour, particularly ethnicity of auditor and...
Persistent link: https://www.econbiz.de/10010592171
Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...
Persistent link: https://www.econbiz.de/10010592180
Purpose – The purpose of this paper is to examine two factors which influence auditor change: audit and client firms’ characteristics, for Malaysian listed companies. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a...
Persistent link: https://www.econbiz.de/10010592184
Purpose The purpose of this paper is to conduct an investigation into the relationship between a firm’s corporate governance mechanisms (audit committee composition and operation, block shareholder, CEO duality, financial state, ownership dominance, political connection, share price, and...
Persistent link: https://www.econbiz.de/10014676126
Purpose – The obfuscation hypothesis suggests that under‐performing firms will tend to obscure the meaning of their corporate narratives by deliberately adopting a textual complexity, most readily apparent through poor readability and the use of unnecessarily difficult language. This paper...
Persistent link: https://www.econbiz.de/10014675782