Audit partner narcissism and audit reports readability: evidence from lead and review audit partners

J Rajabalizadeh, H Schadewitz - Managerial Auditing Journal, 2024 - emerald.com
Purpose This study aims to investigate the impact of audit partners' narcissism on the
readability of audit reports for companies listed on the Tehran Stock Exchange (TSE). It …

Shared auditors, information asymmetry degree, and mergers and acquisitions value creation

C You - Frontiers in Psychology, 2022 - frontiersin.org
The social network is an important factor that affects the value creation of mergers and
acquisitions (M&A). The M&A events of China's Listed Companies in 2011–2018 were used …

The Impact of Shared Auditors and Same Signing Auditors on Merger and Acquisition Decision-making

L Du - SAGE Open, 2025 - journals.sagepub.com
This research examines how shared auditors and signing auditors influence the decision-
making process in M&A. Using a comprehensive sample of Chinese A-share market M&A …

[PDF][PDF] Investment audit in the provision management of the mergers and acquisitions

I Fedorov, K Nazarova, V Hordopolov… - Access to science …, 2023 - academia.edu
This research is relevant because mergers and acquisitions (M&A) is one of the most
complex and risky types of business operations that require significant investments. An …

Overlapping insiders and the method of payment in acquisitions: New tests and evidence on adverse selection

V Jindal, R Seth - The British Accounting Review, 2024 - Elsevier
Exploiting a unique setting of overlapping insiders between acquirers and targets in India,
we examine how information asymmetry between the transacting parties influences the …

Les déterminants de localisation et de création de création de valeur dans les fusions et acquisitions transfrontalières marocaines

JE Liassini - 2024 - hal.science
Cette thèse répond à deux questions de recherche relatives au marché des fusions-
acquisitions transfrontalières au Maroc. La première question examine l'influence des …

Auditor Choice and Peer Firms Similarity: the Case of Tunisian Firms

AB Hassoun - Copernican Journal of Finance & Accounting, 2023 - apcz.umk.pl
The aim of this study is to offer novel factor perceived by firms to select an external auditor in
developing countries, like Tunisia, given their unique cultural, economic and institutional …

Special Issues Latest Issues

R DIMITROV, I TRUNINA, M BILYK… - Statistics, 2024 - journal.access-bg.org
Objectives: The idea of the article is that the sustainable development of higher education
institutions depends on their available resource potential. The purpose of this article was to …

Auditee Mergers, Audit Fees, and the Market Dominance of the Big Four Accounting Firms

K Brown, Y Chen, FA Elayan, J Li… - Audit Fees, and the Market … - papers.ssrn.com
This study addresses the concerns of stakeholders regarding the audit market concentration.
Auditors' growing market power presents a moral hazard problem for properly functioning …

[HTML][HTML] نگرانی از سرریز اطلاعاتی و انتخاب حسابرس

جمالیان پور, مظفر, اثنی عشری, سینا - چشم انداز مدیریت مالی, 2024‎ - jfmp.sbu.ac.ir
هدف: اشراف اطلاعاتی حسابرس بر فعالیت صاحبکاران، اطلاعات بسیاری در خصوص فعالیت
شرکت‌ها در اختیار حسابرسان قرار می‌دهد. بسیاری از این اطلاعات می‌توانند حامل مزیت رقابتی برای …