THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING
نویسندگان
چکیده
منابع مشابه
Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses
There is now a great deal of evidence that large audit firms provide higher quality audits and offer greater credibility to clients' financial statements than small audit firms. The stock market reacts more favourably when a company switches to a large auditor rather than to a small auditor (Nichols and Smith, 1983; and Eichenseher et al., 1989); large audit firms give more accurate signals of ...
متن کاملAuditor Independence and Audit Quality:
This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...
متن کاملAuditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran
The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
متن کاملThe effect of Internal locus of control on the relationship between psychological empowerment auditor and audit quality
Abstract The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship betwe...
متن کاملSurplus 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 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: ACCRUALS (Accounting Research Journal of Sutaatmadja)
سال: 2020
ISSN: 2615-0409,2614-5286
DOI: 10.35310/accruals.v4i02.601