نتایج جستجو برای: auditor industry expertise
تعداد نتایج: 227858 فیلتر نتایج به سال:
This paper examines whether organizational levels of owner/partner, CPA manager, supervisor and other audit staff are associated with institutional logics auditors in large Danish firms. Our findings identify the presence professional logic commercial being two explicit a fiduciary technical-expertise logic. The significant explaining logic, but not Higher moral reasoning female significantly A...
Auditors may encounter misstatements during the course of an audit, each of which requires a binary materiality assessment. We propose a fuzzy expert system approach that assesses materiality as a continuous characteristic by allowing a misstatement to possess a degree of materiality between 0 and 1. This potentially allows the auditor more flexibility and precision in materiality assessment, a...
We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...
Practical problems of income tax enforcement are characterized by the fact that auditing of tax payers has to be done by employees of the enforcement authority who may not be motivated to act in it's best interest. We study a form of auditor moral hazard, where the auditor can shirk on his auditing e®ort and claim to have found no evidence of irregular behavior of tax payers. This would make hi...
in iran we already use laminate tubes only in cosmetics industry. laminate tube manufacturers via using the most modern technology of the world, faced with the laminate tube market being saturated in cosmetics industry for packaging the cosmetic creams and toothpaste. but considering the great food market and therefore laminate tube features such as beautiful packaging, ease of use for the fina...
Pentagon fraud is one type of financial that occurs in companies. when a company hides or deceives statements to reduce the amount taxes it must withhold increase value for investors report. The purpose this study was examine and analyze effect pentagon variable on statement with dependent proxy being F-Scores. While independent variables used are stability (ACHANGE), target (ROA), nature indus...
This research investigates the effect of audit firm size and auditor industry specialization that proxies quality, independence on real earning management through financial distress as an intervening variable. study used 96 samples manufacturing companies listed Indonesia Stock Exchange in 2017-2019 period with a purposive sampling method. By using Structural Equation Model, results show have p...
Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...
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