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External investigations and disciplinary sanctions against auditors: the impact on audit quality

De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347

this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …

Persistent link: https://www.econbiz.de/10011311730

External audit quality and ownership structure : interaction and impact on earnings management of industrial and commercial Tunisian sectors

Kouaib, Amel; Jarboui, Anis - In: Journal of economics, finance & administrative science 19 (2014) 37, pp. 78-89

This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a sample of 61 Tunisian firms listed and...

Persistent link: https://www.econbiz.de/10011872966

The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France

Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78

The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...

Persistent link: https://www.econbiz.de/10012176219

The moderating effect of political connection on the relationship between non-audit services and accounting quality : evidence from an emerging market

Zarefar, Arumega; Nurul Azlin Azmi; Wan Adibah Wan Ismail; … - In: Cogent economics & finance 11 (2023) 1, pp. 1-24

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm-year observations from Malaysia during the period...

Persistent link: https://www.econbiz.de/10014500638

Mandatory joint audit and audit quality in the context of the European blue chips

García Blandón, Josep; Castillo-Merino, David; … - In: Journal of Business Economics and Management (JBEM) 22 (2021) 5, pp. 1378-1395

This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when the audited company is a blue-chip firm motivate...

Persistent link: https://www.econbiz.de/10015401473

The Effect of Workload Compression on Audit Quality

Lopez, Dennis M. - 2017

This study investigates whether workload pressures, as proxied by the audit busy season (i.e., December fiscal year-end date) and auditor workload compression (i.e., relative concentration of companies with the same fiscal year-end date in an auditor's client portfolio), affect audit quality....

Persistent link: https://www.econbiz.de/10012964583

ESG, dividend payout policy and the moderating role of audit quality : empirical evidence from Western Europe

Zahid, R. M. Ammar; Taran, Alina; Khan, Muhammad Kaleem; … - In: Borsa Istanbul Review 23 (2023) 2, pp. 350-367

This study investigates the relationship between environmental, social, and governance (ESG) scores and dividend policies, considering the moderating role of audit quality. Based on data for Western European listed companies (leaders in ESG revolution) over the period 2010-2019, panel regression...

Persistent link: https://www.econbiz.de/10014307683

The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe

Kabir, Humayun - 2015

International Financial Reporting Standards (IFRS) on accrual quality in Europe. The sample comprises 9339 firm-year observations … controlling for legal system, rule of law and other variables, we find incremental improvement in accrual quality in the treatment … results suggest that institutional oversight has an incrementally positive impact on accrual quality over and above that …

Persistent link: https://www.econbiz.de/10013017786

Do industry specialist auditors enhance accounting quality in the EU? : evidence from the pre-IFRS and mandatory post-IFRS periods

Lopez, Dennis M.; Schuldt, Michael A.; Vega, Jose G. - In: Asian review of accounting 30 (2022) 4, pp. 398-431

Persistent link: https://www.econbiz.de/10013455306

The effect of the financial crisis on audit quality : European evidence

Kyriakou, Maria I. - In: International journal of accounting and information … 30 (2022) 1, pp. 143-158

Persistent link: https://www.econbiz.de/10012886086