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Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?

Monroe, Gary; Hossain, Sarowar - In: Journal of Accounting and Management Information … 12 (2013) 2, pp. 263-279

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 going-concern opinions for financially distressed companies …

Persistent link: https://www.econbiz.de/10015196261

Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status

Litvinenko, Alexey - In: Journal of Accounting and Management Information … 23 (2024) 4, pp. 826-869

Research Questions- 1) To what extent does the combined use of accrual-based and cash-based ratio analysis provide comprehensive insights into a company's solvency, liquidity, profitability and efficiency? 2) Does the combined accrual-based and cash-based ratio analysis help in revealing...

Persistent link: https://www.econbiz.de/10015196272

The Relationship Between Politics, Legal System and Financial Reporting on Fraud

Singh, Kishore; Boolaky, Pran; Omoteso, Kamil - In: Journal of Accounting and Management Information … 21 (2022) 3, pp. 397-430

Motivation - Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable income of everyone. In every sector...

Persistent link: https://www.econbiz.de/10015196280

Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices

Younas, Zahid Irshad; Velte, Patrick; Ashfaq, Khadija - In: Journal of Accounting and Management Information … 13 (2014) 1, pp. 98-110

The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan … contributing positively and significantly in audit pricing of both countries. Then, for comparative review, we segregated the data … of China the auditors only consider the Big 4 audit firm effect as a reputational tool while pricing their audit activity …

Persistent link: https://www.econbiz.de/10015195822

A Research Note of Potential Scientific Management Accounting Research Area in CEECs

Zyznarska-Dworczak, Beata - In: Journal of Accounting and Management Information … 17 (2018) 2, pp. 252-265

The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled "Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development". The...

Persistent link: https://www.econbiz.de/10015195841

The Impact of Fraud-Themed Course On Students' Attitude to Fraud. Does Previous Studies and Background Matter?

Vassiljev, Maria - In: Journal of Accounting and Management Information … 19 (2020) 1, pp. 113-138

Research Question: The main research question is "Has the fraud examination had any impact on accounting and audit … fraud. Idea: The main idea is to examine whether the course of fraud examination changes accounting and audit students …

Persistent link: https://www.econbiz.de/10015195867

Comments on "Empirical Evidences of Romanian Auditors' Behavior Regarding Creative Accounting Practices"

Lahav, Tal - In: Journal of Accounting and Management Information … 11 (2012) 2, pp. 239-242

Persistent link: https://www.econbiz.de/10015195876

Earnings Management During Financial Crisis: The Case of Greece

Ntokozi, Afroditi; Tzovas, Christos A.; Chalevas, … - In: Journal of Accounting and Management Information … 21 (2022) 2, pp. 200-219

Research Question - Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation - Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea - Firms'...

Persistent link: https://www.econbiz.de/10015195886

Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations

Istrate, Costel - In: Journal of Accounting and Management Information … 17 (2018) 4, pp. 513-531

. Emphasis of matters paragraph is also very present in the audit reports: the main observations in these paragraphs is about the …

Persistent link: https://www.econbiz.de/10015195890

Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US

Amar, Anis Ben; Turki, Islem - In: Journal of Accounting and Management Information … 21 (2022) 3, pp. 373-396

Research Questions - Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation - A number of studies looked into the hierarchy of earnings thresholds based...

Persistent link: https://www.econbiz.de/10015195906