This study investigates the relationships among industry specialist auditors, outside directors, and financial analysts. Specifically, we examine the effect of analyst coverage on the association between auditor industry specialization and outside directorship. We find that outside directors are less likely to hire industry specialist auditors for firms with high analyst coverage than for firms...

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms for the first time, and we compare audit pricing for private and listed clients. The relatively great degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...

We present here a framework together with a set of paradigms for mobile agent based active monitoring of network systems. In our framework mobile agents are used to perform remote information filtering and control functions. Such agents can detect basic events or correlate existing events that are stored in a database to enforce system policies. A system administrator can securely modify the mo...

The COVID-19 pandemic has caused nationwide economic losses. This condition forces companies to try keeping financial performance stable. What needs be watched out for during this is hiding or manipulating company statements improve investors’ interest in investing on the pandemic. Before pandemic, statement fraud cases had often occurred Indonesia, such as of auditor failure, revising statemen...

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 paper presents a video watermarking technology for broadcast monitoring. The technology has been developed at the Philips Research Laboratories in Eindhoven in the context of the European ESPRIT project VIVA (Visual Identity Veri cation Auditor). The aim of the VIVA project is to investigate and demonstrate a professional broadcast surveillance system. The key technology in the VIVA projec...

.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...

This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements causative factors based cannot be directly investigated but require proxy variables. Stimulus is projected with stability. Opportunity nature industry and ineffective monitoring. Rationalization by a change auditor. Capability director. Arrogance frequent number CEO's picture. Collution ownershi...