We quantify the value of CEO industry-specific experience by using diversifying mergers and acquisitions announcements. In general, we find that industry experienced CEOs add value for their shareholders. The abnormal return is between 1.0% and 1.3% higher when the acquirer’s CEO has top management experience in the target’s industry. Analyzing potential mechanisms, we provide evidence that CEO...

Recently, the provision of the real-time accounting reports over the Internet for the public corporation became popular. In response to this change on the service requirement, audit professionals considered to provide “continuous auditing” to diminish or minimize the lag time of the provision of an audit opinion behind the occurrence of business events. Though has been proposed the concept at 8...

AbstractThe objective of this study was to analyze the impact an auditor's expertise, professional ethics, and experience on level materiality at a Public Accounting Firm in Bandung. This methodology incorporated descriptive analysis verification techniques. The research population consists all auditors employed by Bandung public accounting firm. sample determined using purposive sampling techn...

The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the ...

This study examines the effect of auditor tenure and industry specialization on financial reporting timeliness. Using evidence from corporate report public listed companies in Malaysia, results multivariate regression analysis show that audit firm are associated with The findings is positively a timelier reporting, indicating shorter period. consistent knowledge spillover arguments. also indica...

This study aims to provide empirical evidence regarding the quality of auditors obtained from audit findings and performance local government apparatus in producing at Central Government Inspectorate. The research method used is a descriptive verification with SPSS 2.0. results show that auditor has significant effect on findings. proves qualified disclosing requires professional expertise skil...