There has been some controversy regarding the burden that the Sarbanes-Oxley Section 404 (SOX 404) casts on American public companies and whether the benefits outweigh the costs of compliance. Starting with November 15, 2004, Section 404 of the Act requires all accelerated firms (with at least...

This study seeks insights into the determinants of the acceptance decision made by Tunisian auditors. Through measurement scales of the auditors’ perception of the decision‘s factors, the Factors Analysis highlights the decision‘s attributes. In our study, we used questionnaire surveys...

The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...

One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the...

A highly qualitative financial reporting refers to the publication of accounting information complying with the requirements of the reporting framework and generally, they must be transparent, intelligible, relevant, credible and comparable. Based on the results of the theoretical research...

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

The aim of this paper is to provide an overview of the publications in the Journal of Accounting and Management Information Systems (JAMIS) over the period 2006-2012, and to comment on their characteristics in the context of international practices and of the Romanian particularities. We use...

Answers have been sought to questions such as the following two for more than a decade: Why do accounting academics conduct research, and how important is this research to practice? This is not an easy task though. Academics’ and practitioners’ agendas, interests and approaches seem to be...

This paper seeks to explore the properties of analysts’ forecast accuracy for companies listed on Bucharest Stock Exchange (BSE). Based on a sample of 266 firm-month observations (predictions made in 2008 for 2009 and 2010), the paper investigates several firm-specific factors documented by...