Three Essays On Auditor Industry Specialization
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Three Essays On Auditor Industry Specialization
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Author : Ankita Singhvi
language : en
Publisher:
Release Date : 2014
Three Essays On Auditor Industry Specialization written by Ankita Singhvi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Accounting firms categories.
Three Essays On The Structure Of Auditing Industry Auditor Liability And The Regulation Of Audit Quality
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Author : Masoud Yaharadeh
language : en
Publisher:
Release Date : 1992
Three Essays On The Structure Of Auditing Industry Auditor Liability And The Regulation Of Audit Quality written by Masoud Yaharadeh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Auditing categories.
Three Essays On Auditor Independence And Auditor Liability
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Author : Ping Zhang
language : en
Publisher: National Library of Canada = Bibliothèque nationale du Canada
Release Date : 1999
Three Essays On Auditor Independence And Auditor Liability written by Ping Zhang and has been published by National Library of Canada = Bibliothèque nationale du Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Auditors categories.
Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 2007
Dissertation Abstracts International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Dissertations, Academic categories.
Auditor Industry Specialization
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Author :
language : en
Publisher:
Release Date : 2000
Auditor Industry Specialization written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Auditing categories.
Essays On The Quality Of Audited Financial Statements
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Author : Ulf Mohrmann
language : en
Publisher: Logos Verlag Berlin GmbH
Release Date : 2016-02-15
Essays On The Quality Of Audited Financial Statements written by Ulf Mohrmann and has been published by Logos Verlag Berlin GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-15 with Business & Economics categories.
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
Auditor Specialization
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Author : Steven F. Cahan
language : en
Publisher:
Release Date : 2012
Auditor Specialization written by Steven F. Cahan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
A report issued by the U.S. General Accounting Office (GAO) in 2003 identified industry specialization as a key driver of consolidation among audit firms and highlighted the extreme levels of auditor concentration in some industries. Like the GAO, we view auditor concentration as a measure of industry specialization, and we examine one feasible explanation for why auditor specialization differs across industries. We posit that the investment opportunity set (IOS) plays an important role in determining whether an industry is an attractive target for auditor specialization and in creating barriers to auditor entry. We argue that when industry-specific IOS is high, auditors will make costly industry-specific investments that allow them to offer a differentiated product and to create entry barriers for other audit firms. However, when a large component of IOS is specific to individual firms within an industry so that IOS is highly variable within the industry, the auditors' knowledge requirements are highly specific to those firms and it is more difficult to transfer knowledge and spread costs across clients in that industry. Using two different measures of IOS and three alternative industry classification schemes, we present evidence that auditor specialization is increasing in industry IOS levels and decreasing in within-industry IOS variability.
The Economic Consequences Of Auditor Industry Specialization
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Author : Ali R. Almutairi
language : en
Publisher:
Release Date : 2006
The Economic Consequences Of Auditor Industry Specialization written by Ali R. Almutairi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Corporations categories.
An Exploratory Investigation Of Industry Specialization Of Large Audit Firms
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Author : Ignace de Beelde
language : en
Publisher:
Release Date : 1997
An Exploratory Investigation Of Industry Specialization Of Large Audit Firms written by Ignace de Beelde and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with categories.
State Of The Art Theories And Empirical Evidence
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Author : Roshima Said
language : en
Publisher: Springer
Release Date : 2017-12-06
State Of The Art Theories And Empirical Evidence written by Roshima Said and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-06 with Business & Economics categories.
This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.