Purpose The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed Tehran Stock Exchange. Design/methodology/approach study’s statistical population comprises firms research used a systematic elimination method, 1,162 firm-year observations were obtained seven years from 2012 2018. Three variables inc...

We present Data Auditor, a tool for exploring data quality and data semantics. Given a rule or an integrity constraint and a target relation, Data Auditor computes pattern tableaux, which concisely summarize subsets of the relation that (mostly) satisfy or (mostly) fail the constraint. This paper describes 1) the architecture and user interface of Data Auditor, 2) the supported constraints for ...

Mandatory auditor rotation is designed to increase auditor independence. However, there already exist substantial regulations that ensure auditor independence, such as mandatory audit partner rotation, requiring auditor selection and supervision by audit committees consisting of independent directors, and limitations on the non-audit fees audit firms receive from the companies they audit. Many ...

This study aims to analyze two characteristics, namely the characteristics of auditor which consist of, 1) The influence auditor's reputation on Audit Report Lag, and 2) effect tenure Lag. second characteristic is company's effectiveness audit committee accounting complexity 3) financial condition 4) profitability obtained data samples from reports annual 2017 2021 entities listed IPOs Indonesi...

This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...

ACKNOWLEDGMENTS We would like to thank Daniel O'Leary (editor), Bob Berry (former editor) for the encouragement and three anonymous referees for their helpful comments. Summary Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the ...

The going concern audit opinion shows the auditor's doubts about business continuity of company. This study aims to analyze effect financial condition, company size, growth, auditor client tenure and previous year's on acceptance opinion. research is a type associative quantitative research. population in this were manufacturing companies listed Indonesia Stock Exchange as many 162 using purpos...

We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...

In May 2005, the “Report of the Auditor General on Seniors Care and Programs” (“the Report”) was released.1 The Auditor General examined services provided to seniors in long-term care facilities, the Seniors Lodge Program and the Alberta Seniors Benefit Program.2 In total, the systems of nine Regional Health Authorities (RHAs), 25 long-term care facilities, and 20 lodge operators were examined....