The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...

متن کامل

language learning strategies and vocabulary size of iranian efl learners

learning a second or foreign language requires the manipulation of four main skills, namely, listening, reading, speaking, and writing which lead to effective communication. it is obvious that vocabulary is an indispensible part of any communication, so without a vocabulary, no meaningful communication can take place and meaningful communication relies heavily on vocabulary. one fundamental fac...

the effect analysis of proficiency on language - switching in iranian efl learners writing

abstract in a protocol analysis of second language writing from 20 adult english as a foreign language (efl) iranian students, this research observed how language-switching (l-s), i.e., first language use in l2 writing, was affected by l2 proficiency. switching interactively between first (l1) and second (l2) languages has been recognized as one of the salient characteristics of l2 writing....

15 صفحه اول

Auditor Litigation, Audit Office Pricing and Client Acceptance

This study examines how lawsuits against auditors affect the audit pricing and client acceptance strategies of both the audit offices responsible for the failed audit and other audit offices of the same audit firm. We find that non-litigation offices of litigation audit firms decrease their fees following the filing of a lawsuit. However, audit offices involved in litigation increase their audi...

متن کامل

ذخیره 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: Journal of Economics, Business & Accountancy Ventura

سال: 2017

ISSN: 2088-785X,2087-3735

DOI: 10.14414/jebav.v20i2.1125