Performance Effects of Appointing Other Firms’ Executive Directors to Corporate Boards: An Analysis of UK Firms This paper studies the effect on company performance of appointing non-executive directors that are also executive directors in other firms. The analysis is based on a new panel dataset of UK companies over 2002-2008. Our findings suggest a positive relationship between the presence o...

This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analy...

introduction: pre-operative investigations for emergency surgical patients differ between centers. following established guidelines can reduce unnecessary investigation, cost of treatment and hospital stay. the present audit was carried out to evaluate the condition of doing pre-operative investigations for three common surgical emergencies compared to national institute for health and care exc...

This paper discusses the use of intelligent Internet agents as a way of expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The Edgar Agent is presented as an example of an intelligent Internet agent that gathers financial information. This information can be provided a...

The efficiency of investment decisions depends on the accuracy of information available to investors. Auditing provides a means of ensuring that companies provide accurate information ± one role of an auditor being to warn investors when a company faces a significant possibility of bankruptcy. However, in recent years there have been a number of well-publicised cases in which auditors failed to...

This study aims at investigating the relationship between age and gender of auditors and their judgment and decision. Population of this study includes dependent auditors engaged in audit firms member of Iranian Association of Certified Public Accountants (IACPA). Random sampling was used and the questionnaireswere distributed among 100 auditors. The methodology of the study is descriptive-surv...

This study explores the influence of board independence, board size, CEO duality, board diligence, board financial expertise and presence of audit committee as well as the type of sector on the timeliness of financial reports among selected Jordanian companies. The timeliness of the financial reports is measured by audit report lag (ARL) and management report lag (MRL). This study covers 112 fi...