Auditor General’s Report
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Auditor 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 کاملSeniors need resources to pursue complaints.
In May 2005, the “Report of the Auditor General on Seniors Care and Programs” (“the Report”) was released.1 The Auditor General examined services provided to seniors in long-term care facilities, the Seniors Lodge Program and the Alberta Seniors Benefit Program.2 In total, the systems of nine Regional Health Authorities (RHAs), 25 long-term care facilities, and 20 lodge operators were examined....
متن کاملAn Investigation of Financing Costs Factors on the Auditor's Qualified Report in the Companies Listed in Tehran Stock Exchange
The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of T...
متن کاملThe 2004 United States Surgeon General's Report: The Health Consequences of Smoking.
The Surgeon General of the United States, Richard Carmona, recently launched the 28th Surgeon General’s Report on Smoking and Health: The Health Consequences of Smoking.1 The first Surgeon General’s Report was published in 1964. These reports have been instrumental in providing evidencebased information regarding all aspects of tobacco-related harm to the global tobacco control community. Previ...
متن کاملDoes Big 6 Auditor Industry Expertise
SYNOPSIS: Earnings management remains a popular topic of debate and discussion among investors, regulators, analysts, and the public. One mechanism that might mitigate earnings management is auditors industry expertise. Using a large sample of clients of Big 6 auditors, this research examines the association between auditor industry expertise, measured in terms of both auditor market share in ...
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