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29.745  Articles
1 of 2.975 pages  |  10  records  |  more records»
This study extends agency theory by explaining the client's understanding of audit quality. This study contributes to the audit literature by examining the effect of wedge control-ownership on industry specialist auditors that have not been researched in ... see more

This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps. The first step is to provide evidence that earnings quality... see more

This study aimed to investigate the link between family firm and specialist auditor selection, the investorreaction in family and non family firms on specialist auditor selection, the influence of family CEO and hiredCEO on specialist auditor selection, a... see more

Abstract: This study aims to analyze the effect of auditor industry specialization in moderating the relationship between the characteristics of the audit committee and management against fraudulent financial statements. The populations in this study were... see more

This study examines whether the stock market returns surrounding announcements of mergers and acquisitions (M&A) are higher for acquiring firms audited by industry specialists. External auditors are uniquely positioned to provide assurance on the financia... see more

The purpose of this research is to investigate and get empirical about auditor big four, auditor industry specialist, and size in the earning management limit by the firms audited for IPO firms. Earning management on this research is use discretionary acc... see more

The importance of internal audits for the pharmaceutical company, which is indicated in the guidelines for good practices in pharmacy (in particular, GMP, GDP).The issue of selection, training, grading, certification and continuous improvement of the audi... see more

Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the... see more

This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable. Using probability sampling method, 1,018 non-financial companies listed on Indonesia Stock Ex... see more

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