Nowadays in the emerging market and after corporate scandals as well as financial crisis
the issue of firm performance and ways to improve it are crucial for companies, investors and …

This paper aimed to examine the effect of dividend on firm value, as well as the impact of
audit quality on the relationship between dividend and firm value in Malaysian firms, which …

Global audit market is facing several trends and reforms. The aim of these reform is to
development the competition in the market of an audit and improve quality of the audit by …

Purpose The purpose of this paper is to examine the effect of audit quality on the value
relevance of earnings and book value. Because joint audit is mandated for all Kuwait Stock …

This study aims to explore the impact of mandatory audit firm rotation (MAFR) on audit
quality. Lack of audit quality and subsequent audit failures result mainly from a lack of …

Mandatory audit partner and firm rotation are always considered to be two efficient and
effective approaches to ensure the independence of auditors and then improve audit quality …

A central issue in audit regulation is whether the introduction of mandatory audit firm rotation
enhances audit quality. This paper contributes to the ongoing debate surrounding this issue …

Double taxation treaties are enacted to abolish incidents of double taxation. Moreover, it
helps less developed countries in attracting foreign direct investment, discourage, and …

The methodology used was a survey to auditors audit firms in Cyprus concerning aspects of
mandatory audit firm rotation and its effects if applied in Cyprus, An important point is that the …

The purpose of this research is to find out how much financial reporting contributes to
company sustainability. The findings from this research are that financial reporting greatly …