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 problem of abnormal audit fees in the market is more prevalent. To study impact on quality, China's A-share listed companies Shanghai and Shenzhen from 2013 to 2020 were selected as research objects, calculated using pricing model split into positive negative fees, relationship between them quality was analyzed a regression model, this basis, examined. also examines mediating effect concent...

In this paper, I examine possible reasons behind observed differences in audit committee composition and activity. The governance structures of audit committees appear to be sensitive in meeting the monitoring and litigation risk needs of the parent firm. However, boards with stronger CEOs also have a higher probability of placing insiders and interested directors on their audit committees than...

today’s competition is promoted from firm against firm to supply chain versus supply chain, globalization and competition is a common phenomenon so each organization should make its supply chain as a weapon against the others, in doing so this paper presented a conceptual, graphical, step by step methodology to construct supply chain strategies by integrating strategic management’s theories, ap...

Financial statements as a form of management's responsibility to investors. reports are medium communication between management and parties outside the company. The relevance information communicated will be lost if there is slight delay in submission, therefore financial must presented on time. that have been published IDX audited. Investors capital market need reliable, relevant, speedy timel...

The main objective of this study is to test the relationship between numbers of variables representing the firm characteristics (market-related variables) and the extent of voluntary disclosure levels (forward-looking disclosure) in the annual reports of Egyptian firms listed on the Egyptian Stock Exchange. The results show that audit firm size is significantly positively correlated (in all the...