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The Effect Of Audit Firm Specialization On Earnings Management And Quality Of Audit Work
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Book Synopsis Earnings Management by : Joshua Ronen
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author :United States. General Accounting Office Publisher :Nova Publishers ISBN 13 :9781604565034 Total Pages :154 pages Book Rating :4.5/5 (65 download)
Book Synopsis Audits of Public Companies by : United States. General Accounting Office
Download or read book Audits of Public Companies written by United States. General Accounting Office and published by Nova Publishers. This book was released on 2008 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.
Book Synopsis Regulation and the Accounting Profession by : John W. Buckley
Download or read book Regulation and the Accounting Profession written by John W. Buckley and published by Belmont, Calif. : Lifetime Learning Publications. This book was released on 1980 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditor Going Concern Reporting by : Marshall A. Geiger
Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Download or read book Audit Quality written by Jonas Tritschler and published by Springer Science & Business Media. This book was released on 2013-10-31 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
Book Synopsis The Benefits and Costs of Group Affiliation by : Stijn Claessens
Download or read book The Benefits and Costs of Group Affiliation written by Stijn Claessens and published by . This book was released on 2002 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the benefits and associated agency costs of using internal capital markets through affiliating with groups using data of two thousand firms from nine East Asian economies between 1994-96. We find that mature and slow-growing firms with ownership structures more likely to create agency problems gain more from group affiliation, while young and high-growth firms more likely lose. Agency problems are important explanatory factors of firm value in economies outside Japan, but less so in Japan. Consistent with the literature, financially-constrained firms benefit from group affiliation. Our results are robust to different time periods and estimation techniques.
Book Synopsis The Routledge Companion to Auditing by : David Hay
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author :Dan A. Simunic Publisher :Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada ISBN 13 : Total Pages :90 pages Book Rating :4.3/5 (512 download)
Book Synopsis Product Differentiation in Auditing by : Dan A. Simunic
Download or read book Product Differentiation in Auditing written by Dan A. Simunic and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada. This book was released on 1987 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.
Book Synopsis How Foreign Participation and Market Concentration Impact Bank Spreads by : Ashoka Mody
Download or read book How Foreign Participation and Market Concentration Impact Bank Spreads written by Ashoka Mody and published by World Bank Publications. This book was released on 2004 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasing foreign participation and high concentration levels characterize the recent evolution of banking sectors' market structures in developing countries. Martinez Peria and Mody analyze the impact of these factors on Latin American bank spreads during the late 1990s. Their results suggest that foreign banks were able to charge lower spreads relative to domestic banks. This was more so for de novo foreign banks than for those that entered through acquisitions. The overall level of foreign bank participation seemed to influence spreads indirectly, primarily through its effect on administrative costs. Bank concentration was positively and directly related to both higher spreads and costs. This paper--a product of Finance, Development Research Group--is part of a larger effort in the group to understand banking sector market structure changes in developing countries.
Book Synopsis Audit Regulations, Audit Market Structure, and Financial Reporting Quality by : Christopher Bleibtreu
Download or read book Audit Regulations, Audit Market Structure, and Financial Reporting Quality written by Christopher Bleibtreu and published by . This book was released on 2021-11-24 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audit Regulations, Audit Market Structure, and Financial Reporting Quality provides a structured overview of the empirical and analytical literature on the effects of audit market regulations. After a short introduction, the monograph is organized as follows. Chapter II addresses the structure of the audit markets of industrialized countries. First presenting an overview of the concentration metrics used to describe the structure of an audit market or a market segment, then providing the empirical findings on audit market concentration at the national level and presenting an overview of the main reasons that led to the currently high degree of concentration. Chapter III summarizes the reasons why regulators worldwide consider a high degree of concentration to be a concern. In particular, it reviews the regulator's assumption that a high degree of concentration inevitably leads to a low degree of competition and to the corresponding effects of low audit quality and high audit fees. It also provides an overview of the empirical findings on the association between concentration and audit quality and fees, respectively. Chapter IV introduces the mandatory audit firm rotation, the prohibition on the joint supply of audit and non-audit services, and joint audits as examples for regulations that are likely to have both incentive and market structure effects. Chapter V summarizes the empirical findings on the effects of these regulations on audit quality and market structure. Chapter VI summarizes models that regard the market structure as given. The results from these models show that the effects of regulations are not straightforward, but depend on various factors related to the auditor, the client, and the legal environment. Chapter VII gives an overview of analytical research that simultaneously considers incentive effects and market structure effects. It also provides a brief overview of industrial organization models that seem suitable to expand the models applied to investigate the effects of audit regulations. Chapter VIII concludes and highlights avenues for future research.
Book Synopsis Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022) by : Slamet Setiawan
Download or read book Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022) written by Slamet Setiawan and published by Springer Nature. This book was released on 2023-04-18 with total page 2175 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book. This joint conference features four international conferences: International Conference on Education Innovation (ICEI), International Conference on Cultural Studies and Applied Linguistics (ICCSAL), International Conference on Research and Academic Community Services (ICRACOS), and International Conference of Social Science and Law (ICSSL).It encourages dissemination of ideas in arts and humanities and provides a forum for intellectuals from all over the world to discuss and present their research findings on the research areas. This conference was held in Surabaya, East Java, Indonesia on September 10, 2022 – September 11, 2022. We are inviting academics, researchers, and practitioners to submit research-based papers or theoretical papers that address any topics within the broad areas of Arts and Humanities.
Book Synopsis Ethnostatistics by : Robert P. Gephart
Download or read book Ethnostatistics written by Robert P. Gephart and published by SAGE Publications, Incorporated. This book was released on 1988-02-01 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume discusses ethnostatistics - the interpretative study of the construction and use of statistics in social research - and will be of equal interest to qualitative and quantitative researchers across the social sciences. On the understanding that the development of a statistic is inherently a qualitative act, the author shows how this act can be studied and analyzed. The interpretative factors in statistical work can be demonstrated at a variety of levels; Gephart shows how each can be usefully illuminated through the use of ethnostatistics to produce more effective, reflexive social research.
Book Synopsis Earnings Management and Its Determinants by : Igor Goncharov
Download or read book Earnings Management and Its Determinants written by Igor Goncharov and published by Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes. This book was released on 2005 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally presented as the author's thesis (doctoral)--University of Bremen.
Book Synopsis The world price of earnings opacity by : Uptal Bhattacharya
Download or read book The world price of earnings opacity written by Uptal Bhattacharya and published by . This book was released on 2002 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Zulidiana D. Rusnalasari Publisher :European Alliance for Innovation ISBN 13 :1631901990 Total Pages :1166 pages Book Rating :4.6/5 (319 download)
Book Synopsis ICBLP 2019 by : Zulidiana D. Rusnalasari
Download or read book ICBLP 2019 written by Zulidiana D. Rusnalasari and published by European Alliance for Innovation. This book was released on 2019-10-16 with total page 1166 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are delighted to introduce the proceedings of the First edition of the 2019 European Alliance for Innovation (EAI) The International conference on business, law, and pedagogy (ICBLP 2019). The International conference on business, law, and pedagogy accepts the papers in the three thematic areas with multiple research approaches and methodologies. The conference provides a platform for wide-ranging issues, which captures contemporary developments in business, law and pedagogy within which a wide range of networking opportunities can be nurtured for the advancement of future research and global collaboration. This approach is now vital in research endeavours as business, law and pedagogy practices are increasingly prone to an era of cross-fertilization through meaningful multi-disciplinary collaborations We strongly believe that ICBLP conference provides a good forum for all researcher, developers and practitioners to discuss all science and technology aspects that are relevant to smart grids. We also expect that the future ICBLP 2019 conference will be as successful and stimulating, as indicated by the contributions presented in this volume.
Book Synopsis Marketing Research by : David A. Aaker
Download or read book Marketing Research written by David A. Aaker and published by New York ; Toronto : Wiley. This book was released on 1983 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text takes a "macro-micro-macro" approach toward communicating the intricacies of marketing research and its usefulness to the marketing organization. The book begins with a macro-level treatment of what marketing research is, where it fits within an organization, and how it helps in managerial decision-making. The body of the text takes a micro-level approach, detailing each step of the marketing research process using a decision-oriented perspective. The authors wrap up with a macro-level treatment of the applications of marketing research. As with previous editions, the text provides thorough coverage of the most advanced and current marketing research methodologies, point out their limitations, as well their potential for enhancing research results.
Book Synopsis Eurasian Business Perspectives by : Mehmet Huseyin Bilgin
Download or read book Eurasian Business Perspectives written by Mehmet Huseyin Bilgin and published by Springer. This book was released on 2017-10-31 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents selected papers on recent management research from the 20th Eurasia Business and Economics Society (EBES) Conference, which was held in Vienna in 2016. Its primary goal is to showcase advances in the fields of accounting, auditing, marketing, and human resources in emerging economies. This volume is unique in its special focus on empirical research perspectives from countries such as Lithuania, Russia, and the Visegrád Group (the Czech Republic, Hungary, Poland and Slovakia), among others.
