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P. R. Weerathunga,Chen Xiaofang,T. K. G. Sameera
Pág. 101 - 108
This study examines the earning management behavior of Sri Lankan firms following IFRS convergence. Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies. We separately evaluate the compa...
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Michael Harber,Ben Marx
AbstractOrientation: Consistent with global concerns regarding the quality of audits and regulatory changes in Europe, South African audit regulations will require audit firms to rotate clients periodically, in an attempt to safeguard auditor indepe...
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Prem Lal Joshi,Govindan Marthandan
Pág. 1 - 4
In the era of fast-tracking digitization and unconventional big data analytics, business models are being reshaped and they impact auditing amongst auditors. This viewpoint paper takes into account the procedures underlying on big data and its analytics ...
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Ammar Abid, Muhammad Shaique and Muhammad Anwar ul Haq
The purpose of this paper is to examine the role of external auditors in potentially approving or limiting a firm?s earnings management practices in institutional settings which do not provide incentives for auditors to deliver high audit quality. We use...
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Aladdin Dwekat,Zeena Mardawi,Islam Abdeljawad
Pág. 47 - 53
The aim of this study is to examine the impact of corporate governance mechanisms on auditor quality choice in Palestine. The relationship between corporate governance and auditor quality choice depends on whether Palestinian firms see the quality of aud...
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Mercedes Mareque, Angel Barajas and Francisco Lopez-Corrales
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a tw...
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Rokiah Ishak,Noor Afza Amran,Kamarul Bahrain Abdul Manaf
Pág. 342 - 345
The aim of this paper is to examine the effect of CEO duality, women directors and BIG 4 audit firm on real earnings manipulation (REM) proxied by cash flow from operation and discretionary expenses (DE). The sample of the study was Malaysian Public List...
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Jan Colbert
As the new Chief Audit Executive (CAE) of the school district in Big City, you are interested in the lessons regarding internal control which can be learned from educator fraud (cheating) which occurred in the Atlanta Public Schools (APS) scandal. ...
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Muhammad Mustapha Bagudo,Kamarul Bahrain Bin Abdul Manaf,Rokiah Bt. Ishak
Pág. 101 - 104
The study examines how proactive monitoring by regulatory authorities and external auditors affect compliance with International Financial Reporting Standard (IFRS) in Nigeria. Data is hand collected from 154 companies that mandatorily adopted IFRS in th...
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O. Salau Abdulmalik,Isah Shittu,Ayoib Che Ahmad
Pág. 104 - 110
The aim of this study is to examine the relationship between the political connections of board members and the selection of auditors by non-financial listed firms in Nigeria. The financial and non-financial information of 94 non-financial companies list...
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