BIG FOUR AUDIT FIRMS OLIGOPOLY: IMPACT ON RUSSIAN AUDIT AND ACCOUNTING SERVICES MARKET AND EDUCATION INSTITUTIONS
نویسندگان
چکیده
منابع مشابه
investigating the impact of mandatory audit firm rotation on audit fee and audit market competition
this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...
متن کاملThe Impact of Audit Committee and Its Characteristics on the Firms’ Information Environment
The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...
متن کاملRating, Audit and Accounting
Our paper is a synthesis of the practical achievements of a research programme financed by the Ministry of Education and Research of Romania, focused on auditing by information-based means the financial statements of different business establishments. It is well-known the fact that since the financial auditor is not an employee of the audited company the financialaccounting information is submi...
متن کاملThe hiring of accounting and finance officers from audit firms: how did the market react?
This study investigates the market’s reaction to companies hiring accounting and finance officers directly from their external audit firms—the auditorto-client hiring practice referred to as the ‘‘revolving door.’’ The Sarbanes-Oxley Act (SOX) eliminated this hiring practice, reflecting concerns that such appointments may impair audit and financial reporting quality. However, it was also argued...
متن کاملEssays on Audit Fees and the Joint Provision of Audit and Non-Audit Services
This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Internauka
سال: 2021
ISSN: 2687-0142
DOI: 10.32743/26870142.2021.16.192.267926