100 results on '"M42"'
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2. The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality
3. Does client importance affect key audit matters reporting? New Zealand evidence
4. Determinants of effective Shariah compliance auditing in Palestine: a theoretical and conceptual analysis
5. Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa
6. Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis
7. The bright side of flight delay: How do flight delays affect auditing quality?
8. Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
9. The effect of restatements on office-level audit quality
10. Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary
11. Ownership structure and corporate tax avoidance: a structured literature review on archival research
12. It is a balancing act: understanding the key audit matters disclosure in the context of a developing country
13. The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure
14. Digital transformation in Vietnam: the impacts on external auditors and their practices
15. Association between executives’ foreign background and audit fees
16. External audit quality, auditor selection and hostile takeovers: evidence from half a century
17. Implications of the COVID-19 pandemic on internal auditing: a field study
18. Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
19. Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China
20. The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
21. Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran
22. Auditors' narcissism and their professional skepticism: evidence from Iran
23. Cognitive dissonance and auditor professional skepticism
24. Audit quality and debt restructuring: evidence from Italy
25. Debt maturity structure, credit ratings and audit fees: new evidence
26. What affects auditor choice in emerging markets? New evidence on the role of cultural distance
27. Earnings string breaks, accounting litigation risk and audit fees
28. Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?
29. Audit quality, firm performance and risk: evidence from Greece
30. Auditors’ response to earnings management after split-share structure reform in China
31. Book-tax conformity and the demand for auditor-provided tax services: European evidence
32. Regulatory intervention and audit quality: new evidence from audit firm suspension
33. Audit rotation, information asymmetry and the role of political connections: international evidence
34. Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency
35. Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets
36. Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric
37. Does mandatory CSR disclosure affect audit efficiency? Evidence from China
38. Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective
39. The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?
40. Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements
41. Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic
42. The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market
43. The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment
44. Governing anti-corruption and perceived auditor independence
45. Forensic accounting tools for fraud deterrence: a qualitative approach
46. Self-regulation versus government oversight: audit fees research
47. CEO duality, earnings quality and board independence
48. Disclaimer effect of key audit matters in China: negative press coverage and boilerplate
49. Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam
50. The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation
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