this paper investigates the effects of advertising, profitability, concentration and research & development on the market share of iranian great food and beverage industries during the period of 2000-2011. for this purpose, we used the more than 50 employee's statistics of industrial 4- digit firms and panel data technique for estimating the model. the main results of this paper reveal that, th...

We have estimated the impact of some characteristics auditors and audited companies on audit quality for Romanian listed firms (943 observations 2007–2019 period), using as a proxy level discretionary accruals, measured following Jones (1991) model, accruals quality, through Dechow Dichey (2002) model. These dependent variables been related to that reflect both firm (for example, Big 4 membersh...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

Firms in developing economies generally find ways to enhance their reputation and growth the international market. In this context, an Audit Committee (AC) is composed of multiple skilled members that control monitor auditing activities present a transparent image firm, which automatically attracts investors builds investor confidence. Therefore, study used CEO power ownership concentration as ...

The field of rural revitalization has always been the focus supervision audit institutions. At first meeting Central Audit Committee, General Secretary stressed that we should adhere to strengthening through science and technology. Since strengthened construction informatization, concentration integration data have continuously strengthened, providing significant development opportunities for b...

IMPACTThere has been a growing recognition that the arrangements for local public audit and assurance are no longer fit purpose in England. Audit provides an essential part of all accountability arrangements, as it certifies financial propriety. English governance now features incomplete fragmented landscape. This means policy-makers citizens only have limited oversight authorities’ operations ...