نتایج جستجو برای: competition in audit market and audit firm size

تعداد نتایج: 21791314  

2015
Kai Zhu Hong Sun

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...

2007
Jong-Hag Choi Su-Keun Kwak Hak Sik Yoo Chang-Woo Lee

This study examines the association between ownership structure and audit fess. Especially, this study focuses on the ownership structure measured by the divergence of control and ownership. If an owner owns a company through the pyramidal structure, it is possible that the voting rights of the owner are greater than the cash flow rights of the same owner. The difference could influence the fir...

2015
Brishti GUHA BRISHTI GUHA

We examine honesty and credible auditing in firm-investor relations in a repeated game of imperfect information, embedded in a general equilibrium framework. Informed auditors enhance credibility over a range of audit fees – despite the auditor’s incentive to collude – provided the probability of detection is imperfectly correlated across clients. Auditing can enhance growth especially for a re...

2009
Kristian BEHRENS Susana PERALTA Pierre PICARD Pierre M. PICARD

We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries. Firms can either become multinationals, i.e., they serve the foreign market through a fully controlled affiliate; or they can become exporters, i.e., they serve...

پایان نامه :دانشگاه آزاد اسلامی - دانشگاه آزاد اسلامی واحد تهران مرکزی - دانشکده اقتصادو علوم اجتماعی 1390

today, the route for economic development in most countries is the same as international open competitive economy. economic institutes well known that supportive public economy belonged on the past and they may compete in the global economy. it is obvious that if they have no competitive potency or not familiar with competition technique, they may be devastated. banking system aims to collect t...

پایان نامه :0 1391

uncertainty in the financial market will be driven by underlying brownian motions, while the assets are assumed to be general stochastic processes adapted to the filtration of the brownian motions. the goal of this study is to calculate the accumulated wealth in order to optimize the expected terminal value using a suitable utility function. this thesis introduced the lim-wong’s benchmark fun...

Journal: :Frontiers in business, economics and management 2023

With the rapid development of capital market, competition listed companies is intensifying, pressure faced by enterprises becoming more and obvious, financial fraud also emerging, problem related party occupation increasingly prominent. The increasing number frauds has not only reduced fairness markets, but triggered a crisis public confidence in effectiveness accounting firm audits. Therefore,...

1995
Robert K. Elliott

The AICPA Special Committee on Assurance Services was set up in response to a decline in the market vitality of the audit. (See Elliott 1994a and 1994b for background.) Our purpose is to develop ideas and initiate steps to refurbish the profession's product. This mission was conceived in response to the current and emergent audit/assurance environment, the obvious context for considering the vi...

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