Nonaudit services performed by auditors for their audit clients have long been a focus of concern for regulators. The SEC has mandated disclosure of fees for both audit and nonaudit services in order to provide investors with a more transparent representation of the auditor-client relationship. The purpose of this study is to investigate whether nonaudit service fees influence the value relevan...

This paper demonstrates the existence of two different kinds of externalities induced by an auditor servicing multiple clients at the same time. First, we show that the capital market price for a client can increase in the number of qualified reports that his auditor issues to his other clients, thus producing a stock price externality. Second, when the audit firm has limited wealth, an additio...

Purpose: The object of this analysis is to investigate empirically the determinants audit selection by local or Non-local Auditor (NLA) and their effect on companies listed Tehran Bourses. Theoretical framework: an independent auditor influenced numerous factors. agency theory predicts that when firm size, debt leverage, staff compensation costs rise, likelihood electing a qualified volunteer i...

ABSTRAK Penelitian ini merupakan penelitian auditing, yang menjadi focus permasalahan dalam adalah apakah varibael skeptisisme professional auditor, kompetensi auditor dan pengalaman berpengaruh terhadap pendeteksian kecurangan pada Kantor Akuntan Publik di kota Palembang. Adapun tujuan khusus untuk mengetahui secara rinci pengaruh dari masing-masing variable yaitu memiliki bekerja (KAP) Kota A...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

Passwords are the foremost mean to achieve data and computer security. Hence, choosing a strong password which may withstand dictionary attacks is crucial in establishing the security of the underlying system. In order to ensure that strong passwords are chosen, system administrators often rely on password auditors to filter weak password digests. Several tools aimed at preventing digest misuse...

The assessment of a client’s internal control environment is a recognized and crucial part of financial statements auditing. Appropriate tools and techniques are required in order to enable the auditor to understand the organizational environment and to evaluate the compliance of controls along accounting-relevant processes. This researchin-progress paper provides initial research findings in t...

I tried to present a new method to prevent collusion through employing two auditors at the same time and inspiring them provide true report by exploiting their prisoner’s dilemma. But I found this method cannot be put into practice because of the high cost. So I analyzed whether sending the second auditor in a probability, a low cost method, can deter the audit collusion. I find sending the sec...