Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 8 of 8 for “"auditor quality"”.
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Financial restatements and auditor quality
This thesis examines the association between auditor quality and the likelihood of financial restatements for Australian listed companies. I focus on two types of restatements: error-based restatements, which are financial restatements to correct a prior-period error-based misstatement, and stealth …
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The determinants of the market reaction to an announcement of a change in auditor
… of federal securities law is the external auditor opinion of registrant financial statements. The SEC believes that the corporate practice of voluntary auditor change may be perceived by the investing public as attempted opinion shopping. The monitoring hypothesis of Jensen and Meckling …
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Essays on the value relevance of earnings measures
… credibility attributes – board characteristics, auditor quality and overall information quality – on the value relevance of pro forma earnings. It is hypothesized that the credibility attributes will have a statistically significant impact on investors’ reaction to pro forma earnings. Consistent …
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Essays on Motivating Investment
… three commonly used audit-related attributes: auditor quality (captured by higher audit fees), auditor specialization (captured by industry-audit specialization), and auditor reputation (captured by the audit firm being a Big 4 auditor). Moreover, I find the positive relationship between …
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Governance mechanisms and firm characteristics
… independence of the board of directors and the quality of its external auditors, are examined as they feature prominently in regulatory reforms. The results show that a joint P/B, P/E classification captures significant differences in the use of both mechanisms confirming that governance …
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Pengaruh kualitas auditor dan corporate governance terhadap manajemen laba: Studi empiris pada perusahaan LQ-45 yang terdaftar di BEI pada tahun 2011-2013
… ini adalah untuk meneliti pengaruh kualitas auditor dan corporate governance terhadap manajemen laba pada perusahaan LQ-45 yang terdaftar di BEI. Kualitas auditor diukur dengan ukuran KAP, sedangkan untuk mengukur corporate governance yang digunakan pada penelitian ini antara lain kepemilikan …
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IS A PENSION FUND'S MIX OF FAIR VALUE INVESTMENTS, AUDIT TYPE, AND AUDIT QUALITY ASSOCIATED WITH THE FIRM'S CREDIT RATING?
… plan’s (i) type of audit and (ii) choice of auditor plays in the association. Specifically, the presence of a limited scope audit, which allows the auditor to perform limited audit procedures on certain investment values, may be</p> <p>perceived to provide little to no assurance of pension …
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Essays In Corporate Governance
… owner and the external monitoring by high-quality auditors. Additionally, I investigate how a country's legal institutions interact with these mechanisms.</p> <p> In the first essay, I investigate the impact of multiple large shareholders on the relation between cash holdings and firm value …