Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach

Study of Influencing Factors in Successful Implementation of Accounting Information Systems (AIS) on listed Companies of Tehran Stock Exchange (TSE)

In this research we study the influencing factors that have direct effect on successful AIS implementing. According to other researches, we specified some factors that are most efficacious ones, and categorized them through three main hypotheses of human recourses, technical characteristics of AIS and management strategies. To study various dimensions of these groups we determined some other fa...

A Study of Factors Influencing Voluntary Disclosure of Chinese Listed Companies

According to the disclosure motivation, information disclosure of listed companies can be divided into mandatory and voluntary information disclosure. The mandatory information disclosure can no longer meet the information demand of investors, while voluntary information disclosure is getting more recognition. This paper introduces the relevant literature of voluntary information disclosure, an...

independent auditor changes and information transparency of listed companies in tehran stock exchange (tse) independent auditor changes and information transparency of listed companies in tehran stock exchange (tse) independent auditor changes and information transparency of listed companies in tehran stock exchange (tse) independent auditor changes and information transparency of listed companies in tehran stock exchange (tse)

0

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies

This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%). Twenty-nine potentially desirable auditor characteristics are identified from the extant literature and their importance elicited. Exploratory factor analysis reduces these variables to eight uncorrelat...

The Welfare Cost of Inflation: Theory with an Application of Generalized Method of Moments (GMM) to Ira