Corporate governance and firm performance: empirical evidence from Pakistan
Purpose The purpose of this research is to look into the governance–performance
relationship in the context of critical firm characteristics, such as firm size …
relationship in the context of critical firm characteristics, such as firm size …
Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom
This study was conducted to analyse the influence of auditor and client characteristics on the
magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE …
magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE …
[HTML][HTML] Does managerial behavior of managing earnings mitigate the relationship between corporate governance and firm value? Evidence from an emerging market
The relationship between corporate governance and managerial choices for value creation
is a topic of continuing interest for researchers. One of most significant managerial decisions …
is a topic of continuing interest for researchers. One of most significant managerial decisions …
Measuring audit quality
We document 45 specific allegations related to audit deficiencies based on GAAS, as
detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978 …
detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978 …
Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan
EE Alharasis, AF Alkhwaldi… - International Journal of …, 2024 - emerald.com
Purpose This study aims to investigate the moderating effect of the COVID-19 epidemic on
the relationship between key audit matter (KAM) and auditing quality. Design/methodology …
the relationship between key audit matter (KAM) and auditing quality. Design/methodology …
Audit quality and specialist tenure
JJ Gaver, S Utke - The Accounting Review, 2019 - publications.aaahq.org
We argue that the association between auditor industry specialization and audit quality
depends on how long the auditor has been a specialist. We measure audit quality using …
depends on how long the auditor has been a specialist. We measure audit quality using …
The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan
Purpose Motivated by the disastrous impact of COVID-19 on the world's economies, the
purpose of this study is to examine its effect on the association between auditor industry …
purpose of this study is to examine its effect on the association between auditor industry …
Audit quality, earnings management, and cost of equity capital: evidence from India
This study examines the effect of audit quality on earnings management and cost of equity
capital of listed companies in India. Our results show that companies employing a high …
capital of listed companies in India. Our results show that companies employing a high …
Auditor task-specific expertise: The case of fair value accounting
ABSTRACT PCAOB inspections repeatedly indicate deficiencies in audits of fair-value (FV)
estimates, prompting regulators to improve the related auditing standards. We predict that …
estimates, prompting regulators to improve the related auditing standards. We predict that …
Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies
Purpose This study aims to examine the relationship between auditor industry specialization
(IS) and audit fees. Design/methodology/approach The authors utilize 2,100 firm-year data …
(IS) and audit fees. Design/methodology/approach The authors utilize 2,100 firm-year data …