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Journal articles on the topic 'Accounting services firms'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Yang, Chung-Cheng, Jianxiong Chen, and Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms." Sustainability 13, no. 3 (2021): 1229. http://dx.doi.org/10.3390/su13031229.

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Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and

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Greenstein, Marilyn M., and James E. Hunton. "Extending the Accounting Brand to Privacy Services (Retracted)." Journal of Information Systems 17, no. 2 (2003): 87–110. http://dx.doi.org/10.2308/jis.2003.17.2.87.

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The primary purposes of this study are to identify and validate a list of necessary skills required to ensure good data privacy protection for organizations, recognize potential privacy service providers, compare the perceived skill levels of potential providers, and test the impact of an educational brochure developed by the AICPA designed to communicate how and why members of the accounting profession are qualified to conduct privacy engagements. A total of 82 corporate managers representing 27 companies participated in a randomized between-subjects experiment where they responded to skill-r

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Frank, Kimberly E., Randall K. Hanson, D. Jordan Lowe, and James K. Smith. "CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Practice." Accounting Horizons 15, no. 1 (2001): 35–48. http://dx.doi.org/10.2308/acch.2001.15.1.35.

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This paper reports the results of a survey of 219 American Institute of Certified Public Accountant members about legal services their public accounting firms currently offer and plan to offer in the future, and how they would organize their firm to deliver these services to clients. The survey is motivated by the legal profession's current investigation of whether to allow nonattorneys to share fees and become partners with nonattorneys and by the American Bar Association's call for evidence on the current existence of multidisciplinary practice (MDP). Forty-four states established MDP commit

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Isip, Adrian. "Outsourcing of accounting services in digital age." EASTERN EUROPEAN JOURNAL OF REGIONAL STUDIES 10, no. 2 (2024): 43–61. https://doi.org/10.53486/2537-6179.10-2.04.

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Accounting function deals with recording, reporting and advising activities. In general, larger companies do not outsource routine tasks, since they need accounting information for making decisions more often than smaller enterprises, that outsource accounting primarily to fulfil their legal obligations. Digitalization facilitates remote access to data, electronic data exchange, instant communication and automatic data processing. This paper investigates outsourcing of accounting services in digital age considering several collaboration arrangements. We mobilized transaction costs economics an

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Isip, Adrian. "What Digital Technologies are Used Today by Accounting Firms to Deliver Services." Proceedings of the International Conference on Business Excellence 17, no. 1 (2023): 1967–79. http://dx.doi.org/10.2478/picbe-2023-0173.

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Abstract Nowadays for carrying out their activity, enterprises rely a lot on information and communication technology. In a dynamic business environment characterized by many uncertainties, the accuracy and speed of information production are crucial. Internal and external accountants prepare the information needed by managers to make decisions. Advances made in information and communication technology ensure near real-time information and instant communication. This paper investigates digital technologies used today by accounting firms to deliver services considering the driving factors for a

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State, Violeta. "Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms." Valahian Journal of Economic Studies 8, no. 1 (2017): 23–30. http://dx.doi.org/10.1515/vjes-2017-0003.

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Abstract I started writing this paper from the premise that compliance with ethics and deontology in the accounting profession decisively contributes to assuring the quality of accounting services provided by professional accountants. For this purpose, we conducted a conjuncture survey, whose subjects, accounting firms, were asked about: their offering of accounting services, their compliance with fundamental ethical principles of the accounting profession, their compliance with deontological norms in promoting accounting services and issues related to the promotion of provided services. Based

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McDowell, Evelyn A., Wei Li, and Karen McDougal. "Introduction To Compilation Services As A Reinforcement Of Basic Accounting Concepts For Intermediate Accounting Students." Journal of Business Case Studies (JBCS) 5, no. 5 (2011): 9. http://dx.doi.org/10.19030/jbcs.v5i5.4718.

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According to a recent survey of accounting firms in 2008, Compilation and write-up services make up 23% of accounting firm billing for small firms with less than $1 Million in fee billings and 14% overall for all types of firms (Anonymous 2008), yet accounting students are rarely exposed to these services in their accounting academic experience. This comprehensive case gives students an opportunity to develop proficiencies in providing accounting compilation and write-up services to small business clients. Specifically, the goals of the case are to help students review the steps of the account

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Silva, Anderson Moura da, Sergio de Iudicibus, Heloisa Candia Hollnagel, and Fernando de Almeida Santos. "Challenges and Opportunities in Providing Accounting Services to Micro, Small, and Medium-Sized Companies: Perception of Managers." Revista Administração em Diálogo - RAD 26, no. 3 (2024): 7–32. https://doi.org/10.23925/2178-0080.2024v26i3.63378.

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This research aimed to understand the perception of accounting firm managers regarding the main challenges in providing services to MSMEs in light of the Contingency Theory. Methodologically, a descriptive, quantitative, cross-sectional study was adopted through an electronic questionnaire for professionals working in accounting firms. The results indicate that accounting firms face operational challenges (extracting the necessary information from MSMEs to carry out their work) and the adequate application of legal and regulatory instruments (accounting, tax, labor changes, etc.). In addition,

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Balachandran, Bala V., and Daniel Simon. "Audit Services and Fees of Large Accounting Firms." Journal of Economics Management Strategy 2, no. 3 (1993): 339–48. http://dx.doi.org/10.1111/j.1430-9134.1993.00339.x.

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Uche, Ochuba Christiana, Musa Adeiza Farouk, and Benjamin Uyagu. "Effect of Forensic Accounting Techniques on Fraud Detection by Professional Accounting Firms in Plateau State." International Journal of Research 12, no. 2 (2025): 645–65. https://doi.org/10.5281/zenodo.14933109.

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<em>The study investigated the effect of forensic accounting techniques on fraud detection by professional accounting firms in Plateau State. </em><em>A survey design was adopted for the study. </em><em>The population of the study consisted of 6 accounting and auditing professional firms in Plateau State. Oral interview was used to ascertain the total number of staff from these firms totaling 203, whereby </em><em>a sample size of 135 was determined using<strong> </strong></em><em>Taro Yamane formula. A total of 135 copies of questionnaire were administered on the selected respondents. However

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Martinette, Louis, Alice Obenchain-Leeson, Gladys Gomez, and Jessica Webb. "Relationship Between Learning Orientation And Business Performance And The Moderating Effect Of Competitive Advantage: An Accounting Services Firms Perspective." International Business & Economics Research Journal (IBER) 13, no. 4 (2014): 779. http://dx.doi.org/10.19030/iber.v13i4.8686.

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This study examines the influence of learning orientation on business performance (achievement of sales and profit objectives) in the context of pure service, specifically that of public accounting services firms. The conceptual framework used in this research has been drawn from marketing, finance, and organizational behavior theory. Specifically, relationships related to learning orientation, sources of competitive advantage, and business performance have been identified.This research tests a framework about learning orientation and its consequences in an accounting services firm. Specifical

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Watrin, Christoph, Stephan Burggraef, and Falko Weiss. "Auditor-Provided Tax Services and Accounting for Tax Uncertainty." International Journal of Accounting 54, no. 03 (2019): 1950011. http://dx.doi.org/10.1142/s1094406019500112.

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This paper investigates the associations of auditor-provided tax services (APTS) with tax planning and audit quality using a German sample. Our findings differ from those of previous U.S. studies, which we attribute to the fact that prior to 2015, the International Financial Reporting Standards (IFRS) did not contain a clear regulation similar to FIN 48, which requires firms to reserve for tax uncertainties. We find for our IFRS sample a negative association between APTS and tax avoidance, which suggests that auditors are aware that firms might not reserve for tax uncertainties and may advise

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McGuigan, Nicholas, and Alessandro Ghio. "Queering accounting: opening up and connecting professional services firms." Sustainability Accounting, Management and Policy Journal 9, no. 5 (2018): 625–35. http://dx.doi.org/10.1108/sampj-08-2018-0210.

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Purpose The purpose of this paper is to provide a commentary on the research undertaken by Egan (2018), arguing for the themes of opening and connecting to be embraced, adopted and practiced by professional service firms, those who work within them and the academic researchers actively engaged in investigating this field. Design/methodology/approach This study provides insights into the need for professional service firms to ensure breathing space for LGBTQI-identifying accountants rather than a simple acceptance and assimilation of LGTQI peoples within the consolidated heteronormative structu

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Ma, Huihan. "Study on Causes of Audit Failure and Preventive Measures." Journal of Innovation and Development 9, no. 3 (2024): 44–46. https://doi.org/10.54097/7haaa607.

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With the rapid economic development in our country, accounting firms play a more and more important role in economic supervision. Audit reports made by accounting firms are increasingly trusted by people and have more and more important reference value in investment. However, in recent years, when accounting firms provide audit services for companies, audit failures occur frequently, and the cases are widely concerned by people. The reasons for the failures need further study and analysis, so as to improve the audit quality. This paper analyzes the current situation of audit failure of account

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Chang, Hsihui, Jengfang Chen, Rong-Ruey Duh, and Shu-Hsing Li. "Productivity Growth in the Public Accounting Industry: The Roles of Information Technology and Human Capital." AUDITING: A Journal of Practice & Theory 30, no. 1 (2011): 21–48. http://dx.doi.org/10.2308/aud.2011.30.1.21.

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SUMMARY: In this paper we decompose productivity growth into four components: efficiency change, technical progress, information technology (IT) capital accumulation, and human capital accumulation. We analyze data on the operations of 51 public accounting firms in Taiwan for the years 1993 and 2003, and find that productivity growth was driven primarily by the accumulation of IT capital and human capital. We also find that the difference in productivity growth between Big 4 and non-Big 4 accounting firms is attributable to technical progress and, especially, IT capital accumulation. Further,

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Rusmin, Rusmin. "The role of auditors in detecting creative accounting: Singaporean and Australian evidence." Corporate Ownership and Control 8, no. 3 (2011): 124–44. http://dx.doi.org/10.22495/cocv8i3p10.

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This study examines the association between the magnitude of earnings management and two characteristics of auditor value - auditor independence and auditor quality. As earnings management, auditor independence and auditor quality are unobservable the study uses absolute discretionary accruals, the ratio of non-audit to total fees and auditor industry specialisation as respective proxies. This study finds no empirical evidence that non-audit services are associated with firms’ discretionary accruals. This result suggests that the provision of non-audit services by the incumbent auditor does no

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Zulfa Sabina and Laylan Syafina. "Peran Motivasi Dalam Lingkungan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Kantor Jasa Akuntan." Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi 2, no. 2 (2024): 244–53. http://dx.doi.org/10.61132/rimba.v2i2.736.

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This research aims to analyze the role of motivation in the work environment and discipline on employee performance in accounting services firms. Qualitative methods are used to gain in-depth insight into how motivation and work discipline influence employee performance. Data was collected through interviews with employees at different accounting services offices. The research results show that high motivation and a conducive work environment can improve employee performance, while a lack of work discipline can hinder employee performance. Through this research, it is hoped that it can provide

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Wong, Joshua, Norman Wong, Willow Yangliu Li, and Li Chen. "Sustainability assurance: an emerging market for the accounting profession." Pacific Accounting Review 28, no. 3 (2016): 238–59. http://dx.doi.org/10.1108/par-11-2014-0038.

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Purpose The purpose of this study is to examine firm-specific characteristics that influence firms’ choice of assurance provider in sustainability assurance. The market for sustainability assurance consists of three types: accounting firms (particularly the Big 4 firms), non-accounting specialist consulting firms (that specialise only in sustainability issues) and non-accounting general consulting firms (that provide general advisory/consulting services). Design/methodology/approach Using a sample selected from the top 100 publicly listed companies in the UK and USA that published a sustainabi

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Emani, Fatemeh. "A study and analysis on the role of legal accounting in fraud detection and prevention." International Journal of Applied Research in Management, Economics and Accounting 1, no. 1 (2023): 31–40. http://dx.doi.org/10.63053/ijmea.4.

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Forensic accountants are CPAs that look for evidence of crimes and commonly work for insurance companies, financial institutions, and law enforcement agencies. Forensic accountants analyze financial records and accounts that may be used as legal evidence and often testify in court cases as expert witnesses. Forensic accounting is a specialized area of accounting and a challenging one. A forensic accountant investigates incidents of fraud, bribery, money laundering and embezzlement by analyzing financial records and transactions, tracing assets, and more. This study on forensic accounting servi

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Kolk, Ans, and Andreea Margineantu. "Globalisation/regionalisation of accounting firms and their sustainability services." International Marketing Review 26, no. 4/5 (2009): 396–410. http://dx.doi.org/10.1108/02651330910971959.

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Greenstein, Marilyn M., and Amy W. Ray. "Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges." Journal of Information Systems 16, s-1 (2002): 1–20. http://dx.doi.org/10.2308/jis.2002.16.s-1.1.

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This paper explores the impact of web-based e-business operations on client firm processes and accounting methods, and addresses related issues for accounting firm assurance services teams to consider. In particular, some of the complications and potential problems associated with the use of traditional assurance methods on e-businesses with digital operating environments are discussed. The flexibility required to respond to the everchanging business environment of e-enabled client firms will require accounting firm leaders to rethink and reengineer existing management structures and practices

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Desai, Vikram, Bixia Xu, and Tao Zeng. "Local accounting firms’ pricing responses to entry of the Big Four accounting firms into China." Journal of Accounting in Emerging Economies 6, no. 1 (2016): 50–68. http://dx.doi.org/10.1108/jaee-06-2013-0030.

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Purpose – The historical development and size of China’s audit market provides an opportunity to investigate important questions regarding the functioning of the market for audit services that are difficult, if not impossible, to test in other globally established markets. The purpose of this paper is to examine the effect of the market entry of the Big Four accounting firms into China on the audit fees charged by its local accounting firms. Design/methodology/approach – In this paper the authors rely primarily on the incumbent pricing literature (Simon, 2005; Geroski, 1995) to assist them in

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Al Lallo, Naseem Yousuif. "Factors Influencing Forensic Accounting services Awareness In Iraqi environment." Al-Ghary Journal of Economic and Administrative Sciences 16, no. 2 (2022): 264–72. http://dx.doi.org/10.36325/ghjec.v16i2.3262.

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Forensic accounting considered as modern tools to address fraud and corruption crimes in countries that suffering from this phenomena. There are many services that Forensic Accounting provided. In Iraq there is low level of awareness related to Forensic accounting services. This study was a theoretical attempt to declare the factors that influence on Forensic Accounting Services Awareness (FASA). Current study found that there five factors which they are: Professional bodies, Accounting firms, Multimedia, Government, Education, these factors affected on FASA and they are suitable for the Iraqi

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Brucal, Sandra, Cris Corpuz, Indra Abeysekera, and Raul David. "Role of Service Quality, Price, and Firm Image on Customer Satisfaction in Philippine Accounting Firms." Journal of Risk and Financial Management 15, no. 2 (2022): 75. http://dx.doi.org/10.3390/jrfm15020075.

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This study examines the service quality of accounting firms in Pampanga, Philippines, and their customers’ satisfaction. Using the SERVQUAL model, the study explores the effect of service quality, price, and firm image on client satisfaction of accounting firms. The study conducted a field survey questionnaire using convenience sampling and collected 59 client-firm responses. The findings suggest that accounting firm clients are satisfied with the services they receive from their respective providers. Regression analysis indicates that service quality significantly affects only customer satisf

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Dewi, Cok Istri Ratna Sari, Luh Putu Lusi Setyandarini Surya, and Komang Adi Kurniawan Saputra. "Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia." DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial 4, no. 1 (2019): 26–33. http://dx.doi.org/10.36636/dialektika.v4i1.283.

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ABSTRACTAgency conflict due to differences in interests between agents and principals can be minimized by monitoring mechanisms. One of the monitoring mechanisms is to use public accounting services. The purpose of this study is to determine the factors that influence the selection of public accounting firms by mining companies listed on the IDX in 2017. The selection of public accounting firms is measured by dummy variables. These factors include managerial ownership and institutional ownership. A sample of 35 companies was determined based on the purposive sampling method. The analysis techn

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Huang, Shi-Ming, Cheng-Yuan Ku, Yuan-Te Chu, and Hsiang-Yuan Hsueh. "A Study of Value Factors for Adopting Information Technology in Professional Service Industry — A Demonstrative Case of Accounting Firms in Taiwan." Review of Pacific Basin Financial Markets and Policies 05, no. 04 (2002): 509–19. http://dx.doi.org/10.1142/s0219091502000882.

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With the popular adoption of information technology (IT), business models and types of services in industries are strongly influenced. Consider the professional service industries such as accounting firms, services are the main business activities in their daily job. These firms are now facing the critical issue on how to apply IT effectively and improve their service quality. The purpose of this paper is to provide a demonstrative analysis for the evaluation of valuable activities in professional service firms via "Value Shop" model. And then find the strategic benefits of IT invested with co

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Anyadufu, Anthony Onyeka, and Obi Grace Uchechi. "Forensic Accounting Services and its Effect on Fraud Prevention in Manufacturing Firms in Anambra State." Journal of Accounting and Financial Management 9, no. 3 (2023): 106–17. http://dx.doi.org/10.56201/jafm.v9.no3.2023.pg106.117.

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This study on forensic accounting services and its effect on fraud prevention was empirically investigated. Two hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using Kendall’s Coefficient of Concordance. The data for the study were collected using questionnaire survey administered to the relevant accounting sections of the selected manufacturing firms in Anambra state. The statistical analysis of the study indicates that the application of forensic accounting service has reduced the incidence of frauds and has also led to frau

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Krishnan, Gopal V., Gnanakumar Visvanathan, and Wei Yu. "Do Auditor-Provided Tax Services Enhance or Impair the Value Relevance of Earnings?" Journal of the American Taxation Association 35, no. 1 (2012): 1–19. http://dx.doi.org/10.2308/atax-50270.

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ABSTRACT: Recently, some firms have decoupled their audit and tax service providers in an effort to improve the perceived credibility of their financial statements. Many firms, however, continue to rely on their current auditor for tax services. Therefore, we examine whether investors assign a lower valuation to firms that continue to use their auditor for tax services. We find that the value-relevance of earnings is increasing in the ratio of tax fees over total fees paid to the auditor. Further, for a sample of firms that switched to other providers of tax services, we find that the value-re

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Sophia, Nur Hayya. "The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services." Indonesia Accounting Research Journal 10, no. 4 (2023): 112–20. http://dx.doi.org/10.35335/iacrj.v10i4.150.

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This study examines the effect of e-commerce business development and the development of technology-based accounting information systems on the need for e-commerce audit services. Respondents in this study were auditors who worked at Public Accounting Firms in Jakarta. The number of auditors who became the sample of this study were 135 auditors from 13 public accounting firms. The sample determination method used in this study was purposive sampling, while the data processing method used by the researcher was multiple regression analysis. The results of this study indicate that the development

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Đurović, Marina, and Nikolina Dečman. "The impact of digitalization on enhancing business processes in accounting firms. The case of Croatia." Zeszyty Teoretyczne Rachunkowości 49, no. 1 (2025): 145–62. https://doi.org/10.5604/01.3001.0055.0287.

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Purpose: The push to digitalize accounting firms is driven partly by legislative requirements, which mandate the submission of financial and other reports using digital certificates and signatures as stipulated by laws and regulations. Additionally, accounting firms are proactively adopting various technological solutions to optimize their business processes, reduce costs, and expand the range of services they offer to clients. This research aims to determine the extent to which accounting firms are digitizing their busi-ness processes and whether they recognize the benefits of this digitaliza

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Bagchi-Sen, S., and J. Sen. "The Current State of Knowledge in International Business in Producer Services." Environment and Planning A: Economy and Space 29, no. 7 (1997): 1153–74. http://dx.doi.org/10.1068/a291153.

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In this paper the authors review recent research on the characteristics and operations of service multinationals. To provide an understanding of the determinants of internationalization, entry modes, and strategies of product and market diversification, examples are taken from producer service firms with specific emphasis upon accounting and advertising services. The competitive advantage of service multinationals in the United States and Western Europe is at the core of most discussion; however, the competitive strategies of the Japanese advertising firms vis-à-vis their Western counterparts

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Nurmala, Putri, Nanda Sofia Oktaviani, and Akhmad Sigit Adiwibowo. "Analysis of Factors That Influence The Need for E-Commerce Audit Services." EAJ (Economic and Accounting Journal) 4, no. 2 (2022): 93–103. http://dx.doi.org/10.32493/eaj.v4i2.y2021.p93-103.

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This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires w

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Song, KiKyung, and Eunyoung Whang. "The revenue persistence of US accounting firms: impacts of SOX and financial crisis." Pacific Accounting Review 31, no. 3 (2019): 523–48. http://dx.doi.org/10.1108/par-11-2018-0090.

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Purpose Typical accounting firms offer three types of accounting services to their clients: accounting and auditing (AA), tax (TAX) and management advisory services (MAS). Each accounting service has a different revenue persistence. Moreover, revenue persistence is affected by exogenous events such as new regulations (e.g. Sarbanes-Oxley Act [SOX] in 2002) and market conditions (e.g. the financial crisis of 2008). This paper aims to examine the revenue persistence of accounting services and how it is affected by SOX and the financial crisis. Design/methodology/approach Using 742 firm-year obse

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Hogan, Brian, and Tracy Noga. "Auditor-provided tax services and long-term tax avoidance." Review of Accounting and Finance 14, no. 3 (2015): 285–305. http://dx.doi.org/10.1108/raf-10-2013-0116.

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Purpose – The purpose of this paper is to determine the association between auditor-provided tax services (APTS) and long-term corporate tax rates. Design/methodology/approach – The paper uses empirical data and multivariate regression models to explore the relationship between a firm’s use of APTS and their long-term effective tax rate. Findings – An economically and statistically significant long-term negative relationship was found between firm levels of APTS and taxes paid. Further, a portion of this benefit is lost for some firms when returning to their auditor for tax services even after

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Song, KiKyung, and EunYoung Whang. "Accounting Ratio Analyses of Inequality of Minority Lawyers." Business and Professional Ethics Journal 37, no. 2 (2018): 237–64. http://dx.doi.org/10.5840/bpej201842471.

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With the expansion of clientele’s demographics and international transactions, many law firms began to open doors to non-mainstreamers—minority lawyers to join the legal workforce. Decades have passed and the inequality in compensation between minority and non-minority attorneys is still one of the most controversial issues in the legal profession. Based on human capital and labor discrimination theory, we examine the productivity and compensation differences between minority attorneys and non-minority counterparts. The sample consists of 554 firm-year observations of the 200 largest U.S law f

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Prorokowski, Lukasz. "Operational risk capital charges (Basel II): factoring in external loss data to the internal datasets." Journal of Risk Finance 16, no. 5 (2015): 519–35. http://dx.doi.org/10.1108/jrf-05-2015-0049.

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Purpose – This paper aims to discuss ideas of factoring in external loss data to the internal loss data sets to obtain a true picture of operational losses for non-bank financial services firms, focusing on a case study of the interdealer brokers business and a specific Basel II category of the operational risk capital charges. As it transpires, financial services firms are increasingly required by regulators to merge external loss data with their internal data sets when using a loss distribution approach. However, there is a significant constrain on the availability and completeness of the ex

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Fortin, Steve, and Jeffrey A. Pittman. "The Impact of Auditor-Related Tax Services on Corporate Debt Pricing." Journal of the American Taxation Association 30, no. 2 (2008): 79–106. http://dx.doi.org/10.2308/jata.2008.30.2.79.

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ABSTRACT: We examine the link between auditor-related tax services and corporate debt pricing. After controlling for security-level and other firm-level determinants, we provide strong, robust evidence that bondholders reward public firms that pay proportionately more tax fees to their auditor with lower yield spreads. Our results include that the influence of auditor-related tax services on lowering borrowing costs is stronger for issues made by firms suffering worse information asymmetry. This research, which helps to resolve whether audit quality hinges on the relative amount of tax service

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Otuya, Sunday. "Audit tasks Digitalization and quality of audit services in Nigeria." Accounting 10, no. 4 (2024): 167–76. http://dx.doi.org/10.5267/j.ac.2024.10.001.

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In today's dynamic business landscape, the audit profession encounters numerous obstacles, particularly in adapting to the necessity of computer-assisted audits due to the immense volume of data requiring scrutiny. Despite the emergence of different digital auditing tools, there is a gap in research regarding the level of adoption, and its effects on the quality of audit services especially in the context of developing countries. This study seeks to investigate the impact of digitalization of audit tasks on the quality of audit services of accounting firms in Nigeria. The study, which has its

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Beets, S. Douglas, and Christopher C. Souther. "Corporate Environmental Reports: The Need for Standards and an Environmental Assurance Service." Accounting Horizons 13, no. 2 (1999): 129–45. http://dx.doi.org/10.2308/acch.1999.13.2.129.

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Many companies are becoming more responsive to investors' concerns about the environment by voluntarily compiling and issuing periodic environmental reports that are essentially independent of the annual financial reports. Because of an absence of environmental reporting standards, however, these reports differ significantly thereby confounding comparability. Additionally, the credibility of these reports is being questioned, as they are typically not verified by independent third parties. As many public accounting firms are currently attempting to develop additional assurance services to offe

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Do, Duc Tai, Van Sang Dang, Van Dang Pham, Van Luyen Le, and Van Thanh Dang. "Influence of local independent audit firms’ service quality on customer satisfaction." Corporate Governance and Organizational Behavior Review 7, no. 3, special issue (2023): 307–17. http://dx.doi.org/10.22495/cgobrv7i3sip7.

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In many organizations, especially those dealing with services, customer satisfaction is considered a challenge (Pula, 2022). The study is grounded in the theory of customer satisfaction and service quality. The purpose of this study is to examine the relationship between service quality at local independent auditing firms and customer satisfaction. Between September and October 2022, the general accounting and chief accounting departments will be surveyed. There were 250 respondents in the data collection, based on exploratory factor analysis, linear regression, correlation analysis, and scale

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Bigeli, Beatriz Cilene Mafra Neves, Carlos José dos Santos, Cejana Marques Borges, Patrícia Miranda Ribeiro, and Pietro Lopes Rêgo. "The Relevance of Marketing to the Accounting World." IOSR Journal of Business and Management 26, no. 9 (2024): 01–06. http://dx.doi.org/10.9790/487x-2609030106.

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This article analyzes and presents the relevance of marketing for accounting, so that the accounting market has been growing and developing and qualifying its services provided, but with the excess of accounting firms, it is necessary for it to stand out in the square, due to the competition from other offices, for this accounting marketing has been used with a tool that guides and qualifies the accounting professional. It will have the purpose of demonstrating tools and techniques that helped the accounting professional in seeking to better serve his client, both internal and external, so tha

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Brandon, Duane M. "External Auditor Evaluations of Outsourced Internal Auditors." AUDITING: A Journal of Practice & Theory 29, no. 2 (2010): 159–73. http://dx.doi.org/10.2308/aud.2010.29.2.159.

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SUMMARY: In the last decade internal auditing services has been a significant area of growth for public accounting firms. Unlike the provision of external audits, the provision of outsourced internal audit services does not prohibit accounting firms from providing the client with additional services. This study investigates some implications of an outsourced internal auditor providing nonaudit services. Specifically, 89 experienced external auditors completed an experiment to investigate whether external auditors will evaluate and rely on an outsourced internal auditor’s work differently when

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Bojanic, David. "Quality measurement in professional services firms." Services Marketing Quarterly 7, no. 2 (1991): 27–36. http://dx.doi.org/10.1080/15332969.1991.9985011.

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Litt, Barri, Vikram Desai, and Renu Desai. "Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India." Journal of Accounting in Emerging Economies 5, no. 4 (2015): 382–94. http://dx.doi.org/10.1108/jaee-05-2013-0021.

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Purpose – The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing unique insight into emerging market dynamics. Design/methodology/approach – Using financial data from Indian audit clients for a ten-year period from 1996 to 2005, the authors conduct a multivariate regression analysis based on extant audit fee literature. Findings – This study finds evidence of a price-cutting strategy on behalf of the local incumbent accounting firms in response to the entry of the Big Four

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Richardson, Alan J. "THE CANADIAN AUDIT MARKET IN THE FIRST HALF OF THE TWENTIETH CENTURY." Accounting Historians Journal 28, no. 2 (2001): 110–39. http://dx.doi.org/10.2308/0148-4184.28.2.110.

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This paper explores the structure of the Canadian audit market between 1901 and 1941 based on a sample of 3661 financial statements from 956 firms. Two aspects of the market are examined: first, the overall degree of market concentration, and second, the existence of market segmentation. In addition, a specific concern of the paper is to analyse competition between domestic accounting firms and the international accounting firms leading to the merger of major independent Canadian firms with international accounting firm networks after World War Two. The data show a pattern of increasing concen

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Testoni, Felipe Oscar. "Niche accounting firms and the brazilian immigrant community in the U.S.: a study of cultural specialization and inclusive growth." Brazilian Journal of Development 11, no. 5 (2025): e79627. https://doi.org/10.34117/bjdv11n5-034.

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This study investigates the pivotal role of niche accounting firms in facilitating the economic integration and upward mobility of Brazilian immigrants in the United States. Through a qualitative case study approach, the article explores how culturally aligned accounting professionals bridge regulatory, linguistic, and informational gaps faced by immigrant entrepreneurs. Drawing on theories of ethnic entrepreneurship, service differentiation, and digital transformation, the research identifies how bilingual and bicultural accounting services enhance business formalization and financial inclusi

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OLUGBAMIYE, Dominic O., Israel S. AKINADEWO, James U. AKPAN, and Oluwadare R. FAGBOMEDO. "Success Stories of Digital Transformation in Accounting in Nigeria." International Journal of Research 10, no. 9 (2023): 217–36. https://doi.org/10.5281/zenodo.8373827.

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<em>The rapid advancement of digital technologies has led to transformative changes across various industries, and the accounting sector in Nigeria is no exception. This exploratory research study delves into the success stories of digital transformation in accounting firms and financial services companies operating in Nigeria. Through in-depth case studies, the research explores the integration of technology with traditional accounting practices and the implications of this digital shift on financial operations, efficiency, and customer services. The study reveals that the seamless integratio

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Susomrith, Pattanee, Alan Coetzer, and Emmanuel Ampofo. "Training and development in small professional services firms." European Journal of Training and Development 43, no. 5/6 (2019): 517–35. http://dx.doi.org/10.1108/ejtd-11-2018-0113.

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Purpose This paper aims to examine whether participation in training and development (T&D) events is associated with employees’ affective commitment and propensity to enact innovative behaviours in small professional services firms. The study also investigates associations between both attitudes towards T&D and policy and practice supportive of T&D and levels of participation in T&D events. Design/methodology/approach Data from 203 employees in small professional services firms employing 50 or fewer staff were analysed using regression analysis and PROCESS macro. Findings Only

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CHUR, JIA YI, and KIEW HEONG ANGELINE YAP. "THE IMPACT OF INDUSTRY 4.0 ON THE ACCOUNTING PROFESSION." Quantum Journal of Social Sciences and Humanities 5, no. 3 (2024): 1–18. http://dx.doi.org/10.55197/qjssh.v5i3.341.

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This study aimed to discover the impact of Industry 4.0 on the accounting profession. It focused on 4 aspects, which are accounting information system, accounting process, the education and job opportunity of accountant. It adopted the survey method to collect data. This study found that Industry 4.0 would bring benefits to accounting firms and accountants. However, accountants need to learn more skills and knowledge to adapt to Industry 4.0 to enjoy the benefits and the new jobs created. Diffusion of innovation (DOI) theory and institutional theory were used in this study. From the findings,

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Thi Bich Thu, PHAM. "The Impact of E-Accounting Service Quality on Customer’s Repurchase Intention: The Role of Customer Satisfaction as A Mediator - A Case Study in Vietnam." International Journal of Business & Management Studies 04, no. 06 (2023): 21–30. http://dx.doi.org/10.56734/ijbms.v4n6a4.

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E-accounting service is a term that pertains to electronic accounting, which encompasses accounting systems that use computer technology for the recording and handling of financial data within organizations (Noronha & Kulkarni, 2012). The market for e-accounting services in Vietnam is becoming increasingly vibrant and fiercely competitive among service providers (Vu, 2021). This study aims to evaluate the factors influencing the quality of e-accounting services and subsequently determine the impact of e-accounting service quality on customer’s repurchase intention through the mediating fac

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