[PDF][PDF] The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: A literature review

P Velte, T Loy - Journal of governance & regulation, 2018 - irbis-nbuv.gov.ua
The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality,
audit quality and investor perce Page 1 Journal of Governance and Regulation / Volume 7, Issue …

Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India

N Jadiyappa, LE Hickman, RK Kakani… - Managerial Auditing …, 2021 - emerald.com
Purpose The Indian Companies Act 2013 mandated auditor rotations in the financial year
2018–2019. Similar regulations are being considered in many countries, based on the …

[PDF][PDF] Determinants of audit fees: Evidence from Jordan

HY Kikhia - Accounting and finance Research, 2015 - researchgate.net
This study sets out to examine the factors influencing the level of external audit fees paid by
firms to their auditors in Jordan. Specific attention is focused on the investigation of the …

The effect of corporate governance and audit quality on disclosure quality: Evidence from Tehran stock exchange

M Salehi, M Moradi, N Paiydarmanesh - Periodica Polytechnica Social …, 2017 - pp.bme.hu
The current study examines the effect of audit quality and internal and external corporate
governance on the quality of disclosure of financial statements. In order to achieving the …

The impact of narcissism, self-confidence and auditor's characteristics on audit report readability

M Salehi, T Dalwai, A Arianpoor - Arab Gulf Journal of Scientific …, 2022 - emerald.com
The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies

C Ananda, F Faisal - Jurnal Dinamika Akuntansi dan Bisnis, 2023 - jurnal.usk.ac.id
This study aims to examine determinants of audit quality in companies listed on the
Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit …

Auditors' attributes and firm value of listed Nigerian service firms

R Izukwe, E Jeroh - Finance & Accounting Research Journal, 2022 - fepbl.com
This study assesses the statistical association between the qualities of auditors and the
value of Nigerian listed companies. The study used secondary data that came from the …

The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality

KR Salman, B Setyaningrum - Ilomata International Journal of Tax and …, 2023 - ilomata.org
This study examines the effect of audit firm size, audit period, and audit rotation on audit
quality. The data come from annual reports of infrastructure, utilities and transportation …

Audit quality, institutional environments, and earnings management: An empirical analysis of new listings

C Duong Thi - Sage Open, 2023 - journals.sagepub.com
The purpose of this article is to investigate the relationship between audit quality, the role of
institutional environments at the provincial level, and earnings management around listing …

The effect of audit committee characteristics and auditor changes on financial restatement in Iran

M Salehi, M Mokhtarzadeh, MS Adibian - Revista de Métodos …, 2021 - econstor.eu
The present study aims to realize and become more familiar with the impact and the
functions of audit committee and its characteristics, including the expertise and …