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Effects of Service Innovation on Financial Performance of Small Audit Firms in Taiwan
Yang, Yi-Fang - 2014
This study examines the effects of service innovation on financial performance of proprietorship audit firms in Taiwan … general firms. Non-conventional firms have the highest degree of service innovation followed by general firms. Conventional … firms have the lowest degree of service innovation. Empirical results indicate that non-conventional firms financially …
Persistent link: https://www.econbiz.de/10013063007
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Prepare for Takeoff : Improving Asset Measurement and Audit Quality with Drone-Enabled Inventory Audit Procedures
Christ, Margaret H. - 2020
Auditors increasingly employ technologies to improve audit quality. Using a design science approach, we examine whether using drones and automated counting software can improve audit quality and thereby improve financial reporting. We assess three dimensions of audit quality—efficiency,...
Persistent link: https://www.econbiz.de/10012850135
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Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period
Dhaliwal, Dan S. - 2013
This study investigates the influence of management over auditor selection decisions during a period in which audit committees have “direct responsibility” for auditor selection. We find that contrary to the intent of SOX, management continues to have significant influence over auditor...
Persistent link: https://www.econbiz.de/10013091443
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Antecedents of Audit Quality in MENA Countries : The Effect of Firm- and Country-Level Governance Quality
Sarhan, Ahmed - 2020
This paper investigates the effect of firm- and country-level governance quality on audit quality, as measured by (i) auditor choice and (ii) audit fees. Our findings are three-fold. First, our evidence suggests that board independence is positively related to engaging a Big 4 auditor, while...
Persistent link: https://www.econbiz.de/10012841976
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Does Board Independence Substitute for External Audit Quality? Evidence from an Exogenous Regulatory Shock
Chintrakarn, Pandej - 2017
Exploiting the passage of the Sarbanes-Oxley Act (SOX) as an exogenous regulatory shock, we investigate whether board independence substitutes for external audit quality. Based on over 14,000 observation across 18 years, our difference-in-difference estimates show that firms forced to raise...
Persistent link: https://www.econbiz.de/10012957532
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How Big-4 Firms Improve Audit Quality
Che, Limei - 2019
This paper studies whether and how Big-4 firms provide higher quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique dataset of individual audit partners for a large sample...
Persistent link: https://www.econbiz.de/10012902978
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How Big-4 Firms Improve Audit Quality
Che, Limei - 2019
This paper studies whether and how Big-4 firms provide higher quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique dataset of individual audit partners for a large sample...
Persistent link: https://www.econbiz.de/10012889322
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The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality
Yu, Jaeyoon - 2020
We examine whether outside directorships of chief executive officer/chief financial officer (CEO/CFO) and resulting network ties to auditors affect auditor selection decisions and subsequent audit quality. The network ties arise when the CEO/CFO of a firm (home firm) serves as an outside...
Persistent link: https://www.econbiz.de/10012825746
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Audit Market Concentration and Its Influence on Audit Quality
Velte, Patrick - 2016
This paper focuses on audit market concentration of listed firms which is characterized by an oligopoly of “Big Four” audit firms. Hence a state of the art analysis of the status quo of concentration measurement has been conducted on the audit market from an international perspective....
Persistent link: https://www.econbiz.de/10013005686
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Audit Quality and the Market Value of Cash Holdings : The Case of Office-Level Auditor Industry Specialization
Kim, Jeong-Bon - 2016
This study investigates the monitoring role of high-quality auditors defined as office-level industry specialists in the stock market valuation of cash assets. We find that the market value of cash holdings is significantly higher for the client of an industry specialist auditor. The marginal...
Persistent link: https://www.econbiz.de/10013006066