[PDF][PDF] Overview of surrogates to measure audit quality

FE Hussein, M MohdHanefah - International Journal of Business …, 2013 - researchgate.net
After the collapse of Arthur Andersen in 2002, the auditing profession has faced increasing
pressure from external parties to enhance and improve audit quality. These pressures led to …

Transaction costs and competition among audit firms in local markets

L Chu, DA Simunic, M Ye, P Zhang - Journal of Accounting and Economics, 2018 - Elsevier
We develop a measure to capture an audit firm's competitive position in a local audit market
based on the transaction costs of changing audit firms included in DeAngelo's (1981) multi …

The effect of audit firm specialization on earnings management and quality of audit work

MA Hegazy, A Al Sabagh, R Hamdy - … , M. Al Sabagh, A. and Handy, 2015 - papers.ssrn.com
This paper aims at investigating the effect of industry specialization on the audit quality and
earnings quality. It examines the relation between industry specialization and earnings …

[КНИГА][B] Industry specialization and discretionary accruals for Big 4 and non-Big 4 auditors

K Meyer - 2009 - search.proquest.com
This paper examines the effect of industry specialization in local markets on the quality of
audits provided by non-Big 4 auditors, and how the quality of audits provided by non-Big 4 …

[PDF][PDF] Disclosure Costs and the Choice of Selling Mechanism in Business Combinations

R Rogo - 2014 - Citeseer
The Delaware Supreme Court holds that when a sale of a firm becomes inevitable, the role
of the board of directors changes from" defenders of the corporate bastion to auctioneers …

The influence of audit fee, audit tenure and growth on audit quality: Malaysian ace market

NA Ishak, SNFSM Nazri, NM Yusoff… - Advanced Science …, 2017 - ingentaconnect.com
Recent financial scandals had negatively affected public perceptions towards the quality of
auditing. Thus, this study aims to examine the determining factors of an audit quality. To fill in …

[PDF][PDF] Was It Market Power or Sarbanes-Oxley? An Analysis Using the Workhorse Audit Fee Model and Panel Data Techniques

L Evans, J Schwartz - 2011 - assets.publishing.service.gov.uk
The market for audit services continues to be highly concentrated, raising concerns about
the potential for anti-competitive pricing and increasing the importance of precise estimates …

تأثير التخصص المهني لشركات التدقيق العراقية في جودة التدقيق

بشرى فاضل الطائي… - Journal of Economics …, 2019‎ - jeasiq.uobaghdad.edu.iq
يهدف البحث الى قياس تأثير التخصص المهني لمدققي الحسابات في جودة التدقيق في شركات
التدقيق العراقية، فضلا عن قياس التخصص المهني في شركات التدقيق العراقية من خلال قياس …

[PDF][PDF] The determinants of exte manufacturing share com

B Leilina - 2015 - scholar.archive.org
The determinants of external audit quality evidence from manufacturing share companies of
Addis Ababa Ethiopia. Bethitina Leilina Addis Ababa University, 2015 Audit quality is a very …

The Choice of Selling Mechanism in Business Combinations

RL Rogo - 2012 - search.proquest.com
This dissertation studies the choice of selling mechanism in friendly business combinations.
By exploiting informational complexities associated with corporate takeovers, I investigate if …