Showing 1 - 10 of 100
Persistent link: https://www.econbiz.de/10010728589
Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K. This paper uses a unique dataset that consists of all audit engagements for the year 2004 to examine this issue in Belgium. We document...
Persistent link: https://www.econbiz.de/10008784474
Due to the increased competition on capital markets and given the global importance of US markets, IFRS and US GAAP are competing to become the world standards set. Although comparable in many aspects, IFRS and US GAAP still differ in accounting for some transactions. This paper addresses the...
Persistent link: https://www.econbiz.de/10012734774
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality financial statements. Especially in the...
Persistent link: https://www.econbiz.de/10012734775
Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K. This paper uses a unique dataset that consists of all audit engagements for the year 2004 to examine this issue in Belgium. We document...
Persistent link: https://www.econbiz.de/10010569234
Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K. This paper uses a unique dataset that consists of all audit engagements for the year 2004 to examine this issue in Belgium. We document...
Persistent link: https://www.econbiz.de/10010570241
In this paper we give the outline of a research project developed in a cooperation between the actuarial, financial and statistical research groups of the Faculty of Economics and Applied Economics and the research group on statistics in the Mathematical Department. The main purpose consists...
Persistent link: https://www.econbiz.de/10008684427
Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K. This paper uses a unique dataset that consists of all audit engagements for the year 2004 to examine this issue in Belgium. We document...
Persistent link: https://www.econbiz.de/10010704555
This paper contributes to the audit quality literature by defining continuous measures of expected future audit-firm losses and testing their association with proxies of financial reporting quality. In prior studies audit-firm size has been used as a proxy for expected future audit-firm losses...
Persistent link: https://www.econbiz.de/10005495607
Persistent link: https://www.econbiz.de/10005396663