Relevant bibliographies by topics / Audit firm

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Audit firm'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Audit firm"

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Onatuyeh, Edwin, Sunday Aniefor, Catherine Orife, Lucky Ogbolu, and Elizabeth Osevwe-Okoroyibo. "The impact of auditor attributes and firm size on financial reporting timeliness of listed firms." Investment Management and Financial Innovations 21, no. 4 (2024): 116–27. http://dx.doi.org/10.21511/imfi.21(4).2024.10.

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This empirical study examines the impact of auditor attributes and firm size on financial reporting timeliness among listed firms in Nigeria. The study employs an ex-post facto type of research, with a quantitative design covering a ten-year period (2013–2022). The sample size comprises sixty-six (66) non-financial firms listed on the Nigerian Exchange Group (NGX). Based on data extracted from the audited annual reports of the sampled sixty-six firms, the robust regression model results reveal that joint audits contributed considerably to shorter financial reporting lags, underscoring the valu
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de Jong, Bas, Steven Hijink, and Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands." European Business Organization Law Review 21, no. 4 (2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.

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AbstractThe Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed
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Nurwulan, Liza Laila, and Helen Maulida. "HOW DO REMOTE AUDIT AND CLIENT COMPANY SIZE AFFECT AUDIT FEES?" Jurnal Riset Akuntansi Kontemporer 15, no. 1 (2023): 108–13. http://dx.doi.org/10.23969/jrak.v15i1.6596.

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This research aims at determining the influence of remote audits and client company size on audit fees at public accounting firms in Pekanbaru. The sample used was Public Accounting Firm (KAP). Based on the results of the research conducted, it can be concluded that there was no relationship between the implementation of the remote audits with the client company size. The implementation of Remote Audits did not have a significant effect on audit fees at the Public Accounting Firm. Then, Client Company Size affected the audit fees at the Public Accounting Firm. While, Remote Audits and Client C
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Basioudis, Ilias G., Beatriz Cuellar-Fernández, and Javier Garcia-Lacalle. "Implementing mandatory audit firm rotation: Effects on audit and non-audit fees." Revista de Contabilidad 27, no. 1 (2024): 174–92. http://dx.doi.org/10.6018/rcsar.491481.

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The 2014 reform of the European Union (EU) regulation on auditing includes mandatory audit firm rotation and a significant limitation of the provision of non-audit services by the audit firm to their existing clients. This paper analyses the changes in audit fees, and non-audit fees, as well as in their proportion, when there is a switch of audit firms, before and after the new regulation. The analysis is carried out for the Spanish-listed companies from 2011 to 2018 using two types of analyses, descriptive/comparative and multivariate, panel data, and regressions. As expected, the new EU regu
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Achyarsyah, Padri, and Molina Molina. "Audit Firm Tenure, Audit Firm Size and Audit Quality." Global Journal of Business and Social Science Review Vol. 2(4) 2014 2, no. 4 (2014): 69–76. http://dx.doi.org/10.35609/gjbssr.2014.2.4(8).

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Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depic
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Elder, Randal J., Suzanne Lowensohn, and Jacqueline L. Reck. "Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context." Journal of Governmental & Nonprofit Accounting 4, no. 1 (2015): 73–100. http://dx.doi.org/10.2308/ogna-51188.

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ABSTRACT The topic of audit firm rotation has been debated internationally for several decades. To inform the debate, we study the effects of audit firm rotation policies on audit quality in a government audit market. Using audit firm rotation data and audit quality measures from the Florida government audit market, a setting where procurement policies vary, we find that rotation policies are indirectly associated with higher audit quality. In particular, mediation analysis suggests that the consequences of policies that encourage Florida municipalities to consider rotation impact audit qualit
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Bills, Kenneth L., Lauren M. Cunningham, and Linda A. Myers. "Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees." Accounting Review 91, no. 3 (2015): 767–92. http://dx.doi.org/10.2308/accr-51228.

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ABSTRACT In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as “an association”). Associations provide member accounting firms with numerous benefits, including access to the expertise of professionals from other independent member firms, joint conferences and technical trainings, assistance in dealing with staffing and geographic limitations, and the ability to use the association name in marketing materials. We expect these benefits to result in higher-quality audits and higher audit fees (or audit fee premiu
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Nainggolan, Yohanna, and Ferica Christinawati Putri Putri. "Faktor Yang Mempengaruhi Kualitas Audit Industri Perbankan Indonesia." Jurnal Maneksi 13, no. 2 (2024): 310–18. http://dx.doi.org/10.31959/jm.v13i2.2251.

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The quality of an audit is an evaluation of the procedures and outcomes of the audit process conducted by an auditor. Thils relselarch ils a typel of quantiltatilvel relselarch. This research aims to identify and analyze the influence of audit tenure, firm size, and public accounting firm size on audit quality in banking companies listed on the Indonesia Stock Exchange. Thel populatilon iln thils relselarch ils bankilng companilels lilsteld on thel Ilndonelsila Stock Elxchangel iln 2018-2022. Samplel sellelctilon usilng a purposilvel samplilng melthod. Thel numbelr of samplels sellelcteld was
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Lennox, Clive S., and Chul W. Park. "Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*." Contemporary Accounting Research 24, no. 1 (2007): 235–58. http://dx.doi.org/10.1506/f024-686l-7233-n62j.

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Choi, Jong-Hag, Chansog (Francis) Kim, Jeong-Bon Kim, and Yoonseok Zang. "Audit Office Size, Audit Quality, and Audit Pricing." AUDITING: A Journal of Practice & Theory 29, no. 1 (2010): 73–97. http://dx.doi.org/10.2308/aud.2010.29.1.73.

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SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office
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Dissertations / Theses on the topic "Audit firm"

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Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.

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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide ra
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Edström, Karl-Johan, and David Frisk. "Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48571.

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Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where the mandatory audit rotation has been the subject to intensive debate. Although the previous research on audit rotation and audit quality is extensive, few studies investigate the contingency aspects of the relationship more specifically firm visib
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Kim, Jamie J. "Should Mandatory Audit Firm Rotation Be Implemented?" Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/367.

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The accounting profession, particularly the public company auditing profession, has experienced a drastic transformation over the last decade. Following a series of costly accounting scandals that tarnished the profession’s credibility, Congress passed the Sarbanes-Oxley Act of 2002 (SOX) for more rigorous regulation of public companies and public accounting firms. The new policy changed audit interactions with clients and included a mandate for the periodic rotation of audit partners on audit engagements to increase auditor independence. Currently being debated are further changes that may le
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Bergqvist, Joel, and Adam Karlsson. "Revisionskvalitet : Hur påverkar audit-firm tenure revisionskvaliteten?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-355657.

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Studien motiveras av införandet av obligatorisk byrårotation i Sverige genom EU:s revisionspaket. Studien undersöker sambandet mellan audit-firm tenure (längden på en revisionsbyrås uppdrag hos ett företag) och revisionskvalitet. Som proxy för revisionskvalitet används mått på absoluta diskreta periodiseringar. För att genomföra studien görs en regressionsanalys och ett korrelationstest. Urvalet baseras på svenska företag noterade på Nasdaq Stockholm Large- och Mid Cap och det slutliga antalet företagsår som studeras är 383 stycken. I kontrast till stor del av tidigare stud
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Özalp, Murat Ozan, and Michael Torres. "Införandet av EU:s revisionspaket : En studie om obligatorisk byrårotation och revisionskvalité." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30609.

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Bakgrund: Innan rotationskrav för revisorer har hunnit cementeras och ge utslag, har Regeringen i ett nytt betänkande lagstadgat även krav för rotation för byråer. Krav på byrårotation uppkom som en proposition efter finanskrisen 2008, som ett led i att strama åt regelverket för revisionsbyråer. Den Europeiska kommissionen skriver i sitt betänkande att även om de huvudansvariga revisorerna byts ut med jämna mellanrum kvarstår risken för en jävsituation. Syfte: Syftet med studien är att undersöka hur revisionsbyråer, kunder och myndigheter förhåller sig till obligatorisk byrårotation. Vi kommer
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Krauß, Patrick [Verfasser], Henning [Akademischer Betreuer] Zülch, and Torsten [Akademischer Betreuer] Wulf. "Audit services, non-audit services, and audit firm tenure : Three perspectives on audit quality / Patrick Krauß. Gutachter: Henning Zülch ; Torsten Wulf. Betreuer: Henning Zülch." Dresden : Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://d-nb.info/1056877294/34.

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Braswell, James M. "Audit committee tenure, earnings quality, firm performance and cost of capital." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/6009.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 16, 2007) Vita. Includes bibliographical references.
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El-Guindy, Medhat Naguib Khela. "IFRS reporting, audit firm tenure, auditor fees and earnings management." Thesis, University of Leeds, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.578614.

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This thesis aims to investigate the effectiveness of three recent policy changes which have been implemented in the UK or under discussion for future implementation and their association with earnings management. The three policy changes are the adoption of IFRS for UK listed firms, the potential mandatory rotation of audit firms, and the enhanced disclosure requirements of the different categories of auditor fees in the UK. The thesis contains three empirical chapters addressing the three mentioned issues. As to the first study, I investigate the effect of reporting under IFRS versus reportin
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Cicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.

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As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the
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Lee, Jun-Seo [Verfasser]. "Auditor Tenure and Audit Quality : An Empirical Analysis at Audit Firm and Audit Partner Level for the German Market / Jun-Seo Lee." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/1081935499/34.

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Books on the topic "Audit firm"

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Israni, Angela. Computer auditing: Application of the Leavitt model to an audit firm. UMIST, 1995.

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Central African Republic. Cabinet d'études de conseil en gestion et de courtage. Audit comptable et financier de la SOGESCA: Exercices 1991 à 1994 : rapport provisoire. Cabinet d'études de conseil en gestion et de courtage, 1995.

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Farquharson, Graham. Busang Project: Technical audit for Bre-X Minerals Ltd. : interim report. Strathcona Mineral Services Limited, 1997.

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San Francisco (Calif.). Office of the Controller. Audits Division. Parking Authority: Concession audit of Polk-Bush Garage. Office of the Controller, 2003.

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General, Utah Legislature Office of the Legislative Auditor. A performance audit of the Division of Radiation Control. Office of the Legislative Auditor General, 2012.

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Division, San Francisco (Calif ). Office of the Controller City Services Auditor. Airport Commission: Concession audit of Air France. Office of the Controller, 2005.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Airport Commission: Concession audit of United Airlines. Office of the Controller, 2005.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Airport Commission: Concession audit of Lori's Diner. Office of the Controller, 2005.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Airport Commission: Concession audit of Air China. Office of the Controller, 2006.

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Berndt, Ernst R. On the accuracy of producer price indexes for pharmaceutical preparations: An audit based on detailed firm-specific data. National Bureau of Economic Research, 1990.

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Book chapters on the topic "Audit firm"

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Tritschler, Jonas. "Reporting Errors and Audit Firm Characteristics." In Audit Quality. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-04174-8_4.

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Sulhani and N. K. E. Putri. "Audit firm selection and voluntary audit firm rotation: Which factors matter?" In Business Innovation and Development in Emerging Economies. CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-1.

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "Mandatory audit firm rotation (MAFR)." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-4.

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Li, Jingning. "Accounting Firm Size, Abnormal Audit Fees and Audit Quality." In Atlantis Highlights in Intelligent Systems. Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-030-5_110.

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Li, Jinjing. "Audit Quality, Earnings Management and Firm Performance." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2025. https://doi.org/10.2991/978-94-6463-706-9_20.

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Brunelli, Sandro. "The Firm’ Going Concern in the Contemporary Era." In Audit Reporting for Going Concern Uncertainty. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73046-2_1.

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Mattar, Dorine, Rim El Khoury, and Melissa Chaanine. "Market Reaction to an Audit Firm Change Decision." In Lecture Notes in Networks and Systems. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08084-5_13.

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Siregar, Nurlisa Borliani, Isfenti Sadalia, and Amlys Syahputra Silalahi. "Good Corporate Governance on Firm Value in the LQ45 Index (Indonesia Stock Exchange)." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_20.

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AbstractThe company does not only aim to seek profit but also to maximize its value, which is reflected in the company’s share price. Good corporate governance is a system that regulates the relationship between managers, creditors, and employees by considering their rights and obligations to create added value for the company. This study aims to examine the effect of good corporate governance on firm value. The research was conducted on companies listed on LQ45 on the Indonesian Stock Exchange from 2017 to 2021. The sample was determined by purposive sampling with a sample size of 45. In this
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Ayoola, Tajudeen John, Eghosa Godwin Inneh, and Lawrence Ogechukwu Obokoh. "Managerial Ability, Audit Firm Industry Specialisation, and Audit Pricing in Commercial Banks: A Mediation Analysis." In Springer Proceedings in Business and Economics. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84885-8_49.

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Utami, Ni Made Mega Abdi, Ida Bagus Anom Yasa, Made Ayu Dwijayanti, and Made Adhi Wirayana. "Descendant CEO on Firm Performance: The Role of Audit Committee." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2024. https://doi.org/10.2991/978-94-6463-622-2_10.

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Conference papers on the topic "Audit firm"

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Awodiran, Muideen Adeseye, Abiodun Thomas Ogundele, Udosen Jacob Idem, et al. "Cyber Security Awareness and Firm-Level Readiness among Small and Medium-Sized Audit Firms in Nigeria." In 2024 IEEE 5th International Conference on Electro-Computing Technologies for Humanity (NIGERCON). IEEE, 2024. https://doi.org/10.1109/nigercon62786.2024.10927206.

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Handoko, Bambang Leo, Ang Swat Lin Lindawati, and Kevin Deniswara. "Artificial Intelligence Adoption for Sustainable Audit Quality in Non-Big Four Accounting Firm." In 2025 5th International Conference on Innovative Research in Applied Science, Engineering and Technology (IRASET). IEEE, 2025. https://doi.org/10.1109/iraset64571.2025.11008328.

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Vieira, J., M. Coelho, L. Santiago, et al. "Forest Fire Detection and Audio Alarming System." In Frontiers in Optics. Optica Publishing Group, 2024. https://doi.org/10.1364/fio.2024.jtu4a.35.

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In this work, we present an optimized forest fires detection distributed temperature sensor that uses existing telecommunications fiber networks, integrated with an audio alert radio broadcasting system to warn car drivers near the fire zone.
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Gerami, Armin, Bowen Zhi, Dmitry N. Zotkin, and Ramani Duraiswami. "Efficient Spatial Audio Rendering Via Differentiable FIR To IIR Estimation." In ICASSP 2025 - 2025 IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP). IEEE, 2025. https://doi.org/10.1109/icassp49660.2025.10889134.

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Zhang, Qingshan. "Research on the Impact of Information Technology on the Construction of Intelligent Engineering Audit Systems in Accounting Firms." In 2024 International Conference on Information Technology, Communication Ecosystem and Management (ITCEM). IEEE, 2024. https://doi.org/10.1109/itcem65710.2024.00046.

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Lapitkaia, Liudmila. "Firm’s risk assessment process as an component of the quality management system of an auditing firm." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.15.

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International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements sets out the provisions on the quality management system of an audit firm. This article discusses the issues of determining the quality management system of an audit firm, according to the author, this system includes a number of additional elements. The author classifies the risks that can negatively affect the quality management system of an audit firm. Particular attention should be paid to the quality
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Walsh, Steven T., and Jonathan D. Linton. "The strategy-technology firm fit audit." In Technology. IEEE, 2009. http://dx.doi.org/10.1109/picmet.2009.5262253.

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dos Prazeres, Carlos Miguel Amaral, and Claudio Antonio Figueiredo Pais. "The audit quality and the audit firm' caracteristicts in Portugal." In 2017 12th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2017. http://dx.doi.org/10.23919/cisti.2017.7976040.

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Yu, Churong. "Earnings Management, Audit Costs and Firm Size." In 2020 International Conference on E-Commerce and Internet Technology (ECIT). IEEE, 2020. http://dx.doi.org/10.1109/ecit50008.2020.00029.

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Pan, Lixin, and Jiehua Liang. "Research on the Correlation between Audit Firm Industry Expertise and Audit Quality." In 2009 International Conference on Management and Service Science (MASS). IEEE, 2009. http://dx.doi.org/10.1109/icmss.2009.5305184.

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Reports on the topic "Audit firm"

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Berndt, Ernst, Zvi Griliches, and Joshua Rosett. On the Accuracy of Producer Price Indexes for Pharmaceutical Preparations: An Audit Based on Detailed Firm-Specific Data. National Bureau of Economic Research, 1990. http://dx.doi.org/10.3386/w3490.

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Brotherhood, Luiz, Daniel Da Mata, Cezar Santos, Nezih Guner, and Philipp Kircher. Labor Market Regulation and Informality. Inter-American Development Bank, 2024. https://doi.org/10.18235/0013267.

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This paper investigates informal employment in Brazil's highly regulated labor market, focusing on the intensive margin of informality within formal firms. Using a comprehensive dataset of labor audits conducted from 1997 to 2012, we find that formal firms caught with informal workers face sustained slower growth. Informal workers are found across firms of all sizes, and their characteristics closely resemble those of formal employees. Building on these empirical findings, we develop a dynamic general equilibrium model where firms balance the flexibility of informality against potential costs.
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Santos, Cezar. Research Insights: How Does the Enforcement of Labor Market Regulations Affect Informality and Firms? Inter-American Development Bank, 2024. https://doi.org/10.18235/0013329.

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Labor inspections reduce informality but slow firm growth: inspections mandate formalization and impose fines, causing immediate compliance but long-term stagnation in growth for audited firms in Brazil. Informality is pervasive: both large and small firms hire informal workers, and informal workers are similar to formal employees in age, education, and gender but earn slightly less. Inspections dampen innovation and dynamism: firms subjected to audits innovate less, with declines in trademark registrations and organizational complexity.
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Bhattacharya, Utpal, Amit Kumar, Sujata Visaria, and Jing Zhao. Do Women Receive Worse Financial Advice? An Audit Study in Hong Kong, China. Asian Development Bank, 2023. http://dx.doi.org/10.22617/wps230181-2.

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This audit study examines whether financial advisors’ recommendations vary by client gender. It provides evidence that women are more likely than men to receive low-quality financial advice from some types of advisory firms. We explain this as the result of firms’ incentives and advisors’ beliefs about gender differences in financial knowledge.
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Mas’ud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.031.

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Recently, there has been an expansion in the deployment of digital systems and digital IDs among taxing authorities. However, little is known about the extent to which such technologies are being adopted, or about whether the data from them is being used strategically to improve tax administration. Even less is known about this in the context of subnational tax administration, although this could be very relevant in some contexts, such as Nigeria. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs among state internal revenue servi
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualita
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Duflo, Esther, Michael Greenstone, Rohini Pande, and Nicholas Ryan. Truth-telling by third-party audits and the response of polluting firms: Experimental evidence from India. International Initiative for Impact Evaluation, 2013. http://dx.doi.org/10.23846/ow2094.

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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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Audit Report, "Fire Protection Deficiencies at Los Alamos National Laboratory". Office of Scientific and Technical Information (OSTI), 2009. http://dx.doi.org/10.2172/958300.

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Report on audit of fire and emergency medical services cost sharing between the Department of Energy and Los Alamos County. Office of Scientific and Technical Information (OSTI), 1995. http://dx.doi.org/10.2172/123196.

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