[PDF] Top 20 The Value Relevance of Audit report, Auditor Type and Auditor Tenure: Evidence from Iran
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The Value Relevance of Audit report, Auditor Type and Auditor Tenure: Evidence from Iran
... the value relevance of accounting information has been the interest issues for capital market researches in recent ...know from other sources (SFAC ...an audit function is based on the belief ... See full document
15
Effects of auditor attributes on audit reporting lag: empirical evidence from Nigerian service firms
... In Iran, Vahid (2016) examined the impact of audit report lag, audit fee on the ethnicity of CEOs of 69 listed companies for seven years and a strong relationship between CEO’s ethnicity and ... See full document
10
Impact of non-audit services and tenure regulations on auditor independence and financial reporting quality: evidence from the UK
... that audit firm tenure can be viewed on a relative basis rather than an absolute ...measures audit firm tenure as the natural logarithm of the consecutive years of the relationship between the ... See full document
265
Signing Auditor-Specific Characteristics And Audit Report Lag: A Research From Turkey
... between audit firm and auditee adversely affects the audit report lag because spending longer time with clients may allow more information about the client's operations, records, and internal control ... See full document
18
The Effect of the Proportion of Independent Board, Audit Committee and Audit Quality on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Stock Exchange Indonesia Period 2012 - 2014)
... a value of t = 1.092 and a significance value of ...significance value greater than ...drag audit Big Four accounting firm can prove that the current firm size can not be used as a benchmark ... See full document
9
The effect of overvalued equity on the relationship between audit quality and earning quality (evidence from Iran)
... large audit firms with greater resources and more reputation at stake perform higher quality audits (Beatty, 1989; Houmes et ...provide evidence that the magnitude of the inverse relation between operating ... See full document
11
A Policy Framework to Improve the State Audit Office of Vietnam to meet the Auditing Standards of the Organization for Economic Co-operation and Development
... to audit quality and ensure the robustness and stability of public sector auditing [38], and considerably reinforce public sector auditing so that it becomes an effective tool for government, economy, and society ... See full document
8
Does auditor independence mediate the relationship between auditor rotation and audit quality?
... assess audit quality since no accurate measurement was available yet in relation to audit ...defined audit quality based on DeAngelo (1981) who explained that audit quality served as a ... See full document
10
Are Auditor and Audit Committee Report Changes Useful to Investors? Evidence from the United Kingdom
... new auditor and audit committee ...strategic report in the current year annual report to its business review in the prior year annual ...strategic report requirement did not materially ... See full document
60
The Effect Of Auditor Designation On Audit Opinion: Evidence From Korea
... studies report that designated auditors can increase audit time and demand audit fee in order to increase audit quality because of high audit risk (Jun-Hwa Noh et ...free audit ... See full document
10
An Overview of Factors Affecting Auditing Quality in Albania
... like audit firm culture, quality of people, management and audit committee as well as general cultural and political factors affects the audit quality in ...views from the respondents (CPA and ... See full document
6
Internal Auditors Using Data Information Technology Audit
... that the inner auditors on audit organization's information/ data Technology pay. The second objective of this paper is to spot the key variables associated information/data Technology audits by internal auditors. ... See full document
5
AUDITOR-GENERAL S REPORT PERFORMANCE AUDIT
... The RTA notes that the Audit Office has raised concerns in relation to the extent to which the implications of an upfront payment were appropriately considered by Government, the toll [r] ... See full document
93
Determinant of Audit Quality of Quoted Industrial Goods Sector in Nigeria
... High-quality external auditing is a central component of a well-functioning capital markets. Companies with a reputation for credible financial reporting are likely to change auditors when their audit quality is ... See full document
9
BIG4 or Non BIG4 Auditors: Their Impact on Audit Quality during the Global Financial Crisis
... long-term tenure on the audit ...long-term tenure reduces the audit quality when this is counted under the prism of reports with doubt when the auditor issues a ...the tenure. ... See full document
9
The Effect Discussion of Review Audit and Emotional Intelligence to Auditor Performance
... that audit review discussions affect auditor ...process from managers to paper ...to audit review of audit work papers with performance indicating the interaction between discussions ... See full document
7
The Influence of Audit Fees, Audit Time Budget Pressure and Spirituality at Work on Dysfunctional Behavior Auditors and Implications on Quality Audit
... 6. The assessment of the model fit. A model is said to be fit when the covariance matrix of a model (model-based covariance matrix) is the same as the covariance matrix of the data (observed). Model fit can be assessed ... See full document
7
State of Information Technology Auditing in Botswana
... ICT. From accountants perspective ICT has brought new ways of going through a transaction which does not only involve figures, sometimes it goes way into technology and most of the time the accountants are lost on ... See full document
13
Introduction to Auditing
... ■ Criteria – a set of established requirements the audit evidence is evaluated against. The criteria for Advantage firms is - HSMS Review Form and the firm’s H&S program, policies, procedures and other ... See full document
35
NHS SCOTLAND DOCUMENT
... seen from the above diagram, a Quality Management System (QMS), in compliance with MHRA and CPA (UK) Ltd Standards, shall involve a process-based approach and includes; the organisational structure, ... See full document
12
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