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...

The purpose of this study is to assess partially and quantitatively the effect company size, KAP risk profitability on audit fees banking companies listed Indonesia Stock Exchange (IDX). It's about testing analyzing at same time. This type research causal using a sample 17 from 2017 2020. survey was conducted target sampling method. data used secondary obtained website www.idx.co.id. first anal...

The purpose of this research is to provide empirical evidence the affect firm’s size, and corporate governance mechanisms on earnings. Firms size was measure by natural logaritma net sales, were three variabels (composition independent board commisioner, audit quality industry specialize firm, composition committee). Earnings profit. population 36 companies in manufacturing firms focusly consum...

Purpose This study aims to examine the relationship between attributes of audit firms (Big 4, fees, busy season, firm tenure and partner gender) impact these on key matters (KAM) readability in Malaysia. Design/methodology/approach The auditor's reports financial data were analysed from a sample FTSE 100 Malaysia-listed companies for fiscal years 2017–2019, consisting 258 observations. Panel re...

n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...