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Dissertations / Theses on the topic 'Audit Market'

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Published: 4 June 2021
Last updated: 20 February 2023

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1

Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.

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In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. The purpose of this study is to look at the impact of commercialization of the Chinese audit industry from the auditor perspective. This paper is based on 109 responses to a survey distributed to Chinese auditors, including Big 4 firms and non-Big 4 firms. This study use market orientation, customer
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2

May, Amy. "Audit market concentration, auditor switching and audit fee pricing : an investigation of the UK private company audit market, 2005-2012." Thesis, University of Leeds, 2016. http://etheses.whiterose.ac.uk/16012/.

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Statutory audit markets across the EU have recently been reformed, with new Regulation on the Statutory Audits of Public Interest Entities coming into force in June 2016. The Regulation imposes stricter requirements on the audits of Public Interest Entities, as originally defined in the Statutory Audit Directive 2006, with the option for Member States to designate additional entities as public interest. Thus, the exact definition of a Public Interest Entity applied varies across Member States. In the UK the definition has not been widely extended and includes listed firms, credit institutions,
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3

Borzelleca, Daniel C. "The Potential Market Impacts of a More Concentrated Audit Market." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338575234.

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4

Guo, Yunyan. "Mandatory Audit Engagement Partner Signature, Audit Quality and Market Perception: Evidence from UK." Thesis, The University of Arizona, 2012. http://hdl.handle.net/10150/243960.

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U.S. standard setters are considering mandating individual audit engagement partners to sign their name on the audit opinion, in the hope that such a mandate would help investors and improve audit quality. However, it is unclear whether such a mandate would improve audit quality without an increase in audit partner’s legal liability and how the market would react to such a mandate. In this paper, we examine both market perception and audit quality effects of mandatory audit partner signature in the United Kingdom, a country has similar legal and accounting environment as U.S. with no tradition
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Dao, Mai TT. "Shareholder Ratification of The Auditor and Audit Market Competition." FIU Digital Commons, 2009. http://digitalcommons.fiu.edu/etd/84.

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In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit quality (as measured by clients’ earnings management). The dissertation is motivated from the recent recommendation of the U.S. Treasury’s Advisory Committee on Auditing Profession (ACAP) regarding the submission of auditor selection for shareholder ratification votes. The ACAP suggests that this practice may
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Carvalho, Tânia Margarida da Costa. "How can young audit firms survive and grow? Evidence for the Portuguese audit market." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/14198.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo pretende analisar como é que os novos auditores conseguem sobreviver e competir, com as empresas já instaladas no mercado. Para esse efeito, o estudo dirigiu-se aos auditores em detrimento do método seguido em estudos anteriores em que se analisa a relevância dada pelos clientes a certas características do auditor. Baseado em dados obtidos através de inquérito junto de 28 novos auditores que estão a exercer a profissão, os resultados mostram que a confiança dos clientes e stakeholders, confidencialidade dos d
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Quin, David J. "Low balling in audit pricing: the Australian market." Thesis, Queensland University of Technology, 1993. https://eprints.qut.edu.au/227032/1/T%28BS%29%2065_Quin_1993.pdf.

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The objective of this study is to obtain evidence of low balling in the Australian audit market. "Low balling" is a bidding outcome whereby audit fees for an initial engagement are less than the total costs of performing the audit. There is concern from a number of sources that low balling impairs auditor independence. The current theoretical framework suggests that independence may be impaired by clientspecific quasi-rents rather than low balling. Low balling is the outcome of price competition amongst auditors to earn client-specific quasi-rents. A cross-sectional regression is perfor
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8

Černelis, Vidmantas. "Audito pasiūlos Baltijos šalių kapitalo rinkoms tyrimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110614_104237-89405.

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Šiame darbe yra atskleidžiama ir analizuojama audito pasiūla tenkanti kapitalo rinkoms, nagrinėjama jos nepakankamumo problema. Darbo tikslas yra, įvertinus globalius audito pasiūlos pokyčius ir jų įtaką kapitalo rinkoms, atlikti audito pasiūlos ir auditoriaus pasirinkimo veiksnių Baltijos šalių kapitalo rinkoms tyrimą. Darbas skirstomas į tris pagrindines dalis. Pirmojoje dalyje apibūdinamas auditoriaus vaidmuo bei jo reikšmė ekonomikai, atskleidžiamas sisteminės rizikos, kylančios iš audito rinkos pasiūlos nepakankamumo, mastas, aptariamos pagrindinės priežastys, lemiančios esamą audito pasi
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9

Vyoralová, Kateřina. "Audit komerční pojišťovny." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73520.

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The goal of the submitted thesis "Audit of Commercial Insurance Company" is to introduce the process of the audit of the insurance company. Theoretical part of the thesis contains a general introduction to audit, general auditors procedures and audit legislation. Practical part describes the audit of commercial insurance company with main focus on audit of the financial investments, gross premiums written, technical reserves and claim payments.
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10

Desai, Vikram G. "CHANGE IN THE INDIAN ACCOUNTING PROFESSION: THREE STUDIES RELATED TO THE ENTRY OF THE BIG FOUR ACCOUNTING FIRMS IN INDIA." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2097.

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This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition intr
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11

Abidin, Shamharir. "Audit market concentration and auditor choice in the UK." Thesis, University of Stirling, 2006. http://hdl.handle.net/1893/119.

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Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit assurance. To date, however, only a limited number of studies on auditor choice issues are available, especially in the UK setting. Further, since the downfall of Andersen, the audit market environment has changed significantly, creating a new audit environment to be researched. In light of these recent
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12

Hogan, Chris E. "The market for audit services when firms go public /." The Ohio State University, 1994. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487856906261711.

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13

Tangruenrat, Chanchai. "Audit committee process in the emerging market of Thailand." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/audit-committee-process-in-the-emerging-market-of-thailand(17d6c1ac-7f69-4157-b041-c9c70d6a3522).html.

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This thesis examines the effects of behavioural traits and power on the governance role of audit committees (ACs). A conceptual view implicit in most extant studies is that the AC process is similar across countries, and as such research tends to focus on the existence of, and effects associated with, structural features as stipulated in governance codes based on agency theory. In contrast, this thesis is premised on the view that, while the adoption of ACs is influenced inter alia by international convergence, local country factors are also potentially a major influence affecting the role and
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Hogan, Chris Elizabeth. "The market for audit services when firms go public." Connect to resource, 1994. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1266927118.

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15

Ambros, Lukáš. "Audit banky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165616.

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The goal of my thesis "Audit of a bank" is to identify and describe the area of external and internal audit in banking and to focus on specifics of bank audit in comparison to external audit of commercial enterprise. The first part is focused on audit of financial statements. In the second part are described the specifics of banking segment. Third part describes internal audit and cooperation between external and internal audit. In the last part there are described methods applied during the audit of the bank.
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16

Singhvi, Meghna. "Audit Committee Director Turnover." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/448.

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Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with th
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17

Heß, Benjamin [Verfasser]. "Three Essays on Audit Regulation, Audit Market Structure, and the Quality of Financial Statements / Benjamin Heß." Konstanz : Bibliothek der Universität Konstanz, 2014. http://d-nb.info/1054602573/34.

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18

Valenta, Petr. "Audit finančního umístění pojišťoven." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75598.

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The thesis provides comprehensive overview of financial placement in insurance companies including practical aspects and assessment of impact of financial crisis on investment strategy of insurance companies. The aim is to emphasise importance of statutory audit as a guarantee of trueness and fairness of financial statements. The thesis also describes most common audit methods applied in financial placement area.
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19

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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20

Zimmerman, Aleksandra B. "Does the Audit Market Price Partner Big 4 Experience in Non-Big 4 Firms?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=case1459427972.

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21

Pei, Donglin. "The information content of qualified audit reports on Chinese stock market." Thesis, University of Ulster, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272054.

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22

Ognev, Denis. "Audit bank v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203733.

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This diploma thesis deals with external audit of banks in Czech Republic. The main objective of this thesis is to describe in detail the techniques, strategy and methods which are used by the external auditor during the engagement and to compare them with those used in internal audit. The main emphasis during the stage of interim audit is put on control of risk management activities. The first part of this diploma thesis is devoted to theoretical issues and legal aspects of audit profession. Specific characteristics of banking institutions audit including major risks and the scope of external
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23

Drake, Philip D. "An analysis of the audit services market : the effect of audit structure on auditor efficiency, a data envelopment analysis approach." The Ohio State University, 1990. http://rave.ohiolink.edu/etdc/view?acc_num=osu1294853640.

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24

Fleischmann, Martin. "Audit a hodnocení IS bank." Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-77064.

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Abstract (english) Objectives The main objective of this work is to design methods and proceadures enhancing effectiveness and efficiency of IT audit in banks with the accent given to their use by the supervisory authorities. Another objective of the work (and an essential starting point at the same time) is a summary and assesment of methods and proceadures developed and implemented into the CNB practice with regard to banking supervision in the area of information systems. Objectives Achievement From the methodological point of view the esential starting point of the work was represented by
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25

Stein, Michael T. "On the relationship between audit risk and security market measures of risk." Thesis, University of British Columbia, 1988. http://hdl.handle.net/2429/29431.

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This research investigates the relationship between security market measures of risk and audit risk. The auditor's decision making environment is extended to include the actions of the client firm's shareholders. Using the Nash equilibrium concept it is shown that, in equilibrium, the expected costs of auditing increase with the probability of a "bad" outcome in the securities markets. This result obtains in both strict liability and negligence regimes. The result is driven, in part by the insurance role of auditing. In empirical tests an association is established between security risk and au
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Li, Chuntao. "Two essays on auditing quality in China's audit market for listed firms." Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/HKUTO/record/B39557832.

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Li, Chuntao, and 李春濤. "Two essays on auditing quality in China's audit market for listed firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39557832.

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Dang, Ky. "Audit education in a socialist oriented market economy – the case of Vietnam." Thesis, Federation University Australi, 2020. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/171738.

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The objective of the research project is to contribute to the understanding of the auditing profession in Vietnam. In particular, it provides information on the challenges facing auditors in an emerging economy where economic transformation is in progress and where auditing, as a profession, is under development. Auditors operate in an environment of conflicting priorities where they must maintain independence and objectivity in discharging their responsibilities to stakeholders and society. In Vietnam, the audit profession only came into existence in 1986 when the country embarked on its new
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Wu, Da. "Small world, not small competition: does spatial distance among audit partners matter?" Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1505193/.

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The purpose of my dissertation is to examine whether competition among audit partners affects audit quality. While prior research on audit market competition focuses on audit firm-level or office-level analyses, I argue that audit partners, as the primary decision makers in providing audit services, are likely to engage in competitive actions in the audit market. Further, I use spatial distance among audit partners to measure partner-level competition. I conjecture that spatial distance could better reflect the dynamics of audit market competition than the Herfindahl index, the traditional pro
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Ágošton, Peter. "Externý audit komerčných bánk v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193329.

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This master thesis deals with the area of commercial bank's external audit in the Czech Republic. Its main goal is to highlight the different techniques and specific procedures which are used during statutory audit of commercial bank. Another goal of this master thesis is to investigate of a linear dependence between count of changes of auditors and selected commercial bank's performance indicators. In the first part we could find a general framework of the external audit with emphasis on legal aspects. The second part describes differences between bank and non-banking institution. The third p
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Wang, Yi Accounting Australian School of Business UNSW. "Market reaction to audit opinions of companies listed on the Shanghai stock exchange." Awarded by:University of New South Wales. School of Accounting, 2005. http://handle.unsw.edu.au/1959.4/23021.

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This study extends research on the information content of qualified audit opinions in more developed markets to the emerging capital market in China. It investigates the market reaction to audit opinions of listed Chinese companies on the Shanghai Stock Exchange. A sample of 3128 company/year observations was included, with 386 modified audit opinions and 2742 unqualified audit opinions during the investigation period 1999 to 2003. The variable of interest is audit opinions. Control variables include those used in studies of developed countries, such as earnings surprise, concurrent bad news d
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Kolářová, Zuzana. "Analýza trhu kávy v České republice a na Slovensku na základě dat z maloobchodního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359051.

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The aim of the diploma thesis is a comprehensive analysis of the coffee market in the Czech Republic and Slovakia based on retail audit data. The analysis provides an overview of the development of this dynamic category. It also compares the similarities and differences in both countries. I proceed from the historical development of the market to the current situation in terms of its size, market trends and structure. I also focus on the promotion importance of the coffee category and the seasonality of its sales. I compare the Czech and Slovak markets in terms of the share of top manufacturer
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Bartkowiak, Marcin Pawel Verfasser], Jürgen [Akademischer Betreuer] [Ernstberger, Alwine [Gutachter] Mohnen, Manuela [Gutachter] Möller, and Jürgen [Gutachter] Ernstberger. "Essays on Audit Failures, Restatements and Audit Market Structure / Marcin Pawel Bartkowiak ; Gutachter: Alwine Mohnen, Manuela Möller, Jürgen Ernstberger ; Betreuer: Jürgen Ernstberger." München : Universitätsbibliothek der TU München, 2019. http://nbn-resolving.de/urn:nbn:de:bvb:91-diss-20191204-1481731-1-2.

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34

Bartkowiak, Marcin Pawel [Verfasser], Jürgen [Akademischer Betreuer] Ernstberger, Alwine [Gutachter] Mohnen, Manuela [Gutachter] Möller, and Jürgen [Gutachter] Ernstberger. "Essays on Audit Failures, Restatements and Audit Market Structure / Marcin Pawel Bartkowiak ; Gutachter: Alwine Mohnen, Manuela Möller, Jürgen Ernstberger ; Betreuer: Jürgen Ernstberger." München : Universitätsbibliothek der TU München, 2019. http://d-nb.info/1206687363/34.

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Sirois, Louis-Philippe. "Auditor size and audit quality revisited : the role of market size and legal environment." Thesis, University of British Columbia, 2009. http://hdl.handle.net/2429/11565.

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The objective of this thesis is to revisit the notion of audit quality and investigate how it is related to auditor size and the structure of the auditing industry. Specifically, I propose a model of audit firm competition where both audit quality and auditor size are endogenous and predict how market characteristics, namely market size and investor protection regime, affect the structure of the auditing industry and differences between Big-4 and Non-Big-4 audit quality and fees. I show that Big-4 audit firms compete mostly on audit value (i.e., quality and price) through investments in audit
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Bleibtreu, Christopher [Verfasser]. "Audit Market Regulation, Supplier Concentration, and the Quality of Audited Financial Statements / Christopher Bleibtreu." Konstanz : Bibliothek der Universität Konstanz, 2012. http://d-nb.info/1026847133/34.

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Riccardi, William III. "An Empirical Analysis of the Global Audit Market: International Financial Reporting Standards-Related Changes and Differences within the Big 4 Global Networks." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1440.

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Ongoing debates within the professional and academic communities have raised a number of questions specific to the international audit market. This dissertation consists of three related essays that address such issues. First, I examine whether the propensity to switch between auditors of different sizes (i.e., Big 4 versus non-Big 4) changes as adoption of International Financial Reporting Standards (IFRS) becomes a more common phenomenon, arguing that smaller auditors have an opportunity to invest in necessary skills and training needed to enter this market. Findings suggest that clients are
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Basioudis, Ilias Grigorios. "Accountants on the UK boards of directors and the market for accountancy and audit services." Thesis, University of Warwick, 1999. http://wrap.warwick.ac.uk/3024/.

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Several previous studies have provided empirical evidence concerning the pricing of audit services among different accountancy firms. These studies have examined the form of the auditor fee function by generally performing cross-sectional regressions of audit fees on a set of explanatory variables. This study is the first to investigate whether an "alumni effect" prevails the UK audit market and whether any "alumni effect" influences the pricing of audit services. The "alumni effect" has been defined in this study as the association between the auditor of the company where the director/charter
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Aldahray, Ayman Ateq. "Earnings manipulation, stock market regulations, audit quality and auditor fees in ex-post bankrupt firms." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/9301/.

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Šaroch, Miroslav. "Audit IS/IT v menších podnicích." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-163997.

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The diploma work summarizes in the first section the common knowledge in the audit field of information systems and technologies theory as well as common state of knowledge in the field of marketing in small and medium-sized enterprises and market research as well. In the second section, the tools summarized in the first part are used for designing marketing research project on "The audit of information systems and technology in smaller businesses." The aim of the research was to seek the experience and customer feedback from the segment of smaller businesses to audit information systems. The
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Špinlerová, Pavla. "Analýza ciderů v kontextu pivních produktů z pohledu českého maloobchodu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192489.

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The goal of this diploma thesis is to create complex analysis of cider market, which is dynamically growing category in the context of beer, beer mixes and nonalcoholic malt beverages in the Czech retail market. To accomplish the goal of this thesis retail market data were analyzed gained by the retail market methodology, which were added to results of own consumer research. Retail audit gives the large spectrum of the objective pieces of information about FMCG market, which together with consumer research give the overall picture of consumers' opinions and behavior. The theoretical part of th
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Palán, Zdeněk. "Analýza čajového trhu v České republice z hlediska maloobchodního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-71832.

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The aim of my master's thesis is komplex analysis of tea market in Czech Republic in terms of market size and development, market segmentation by types of tea, main manufacturers, brands and their market shares, importance of channels, regions and retailers to analyse especially their differences and specifics.
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Silva, Elton Roberto da. "The challenges faced by the external audit industry in Brazil: an exploratory study." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14957.

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Submitted by Elton Silva (auditorelton@gmail.com) on 2015-11-30T15:47:48Z No. of bitstreams: 1 Elton Silva - CIM - FGV Master's Thesis.pdf: 2530864 bytes, checksum: b7ceeaac7121e24817d4cae05555f481 (MD5)<br>Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2015-12-14T15:28:09Z (GMT) No. of bitstreams: 1 Elton Silva - CIM - FGV Master's Thesis.pdf: 2530864 bytes, checksum: b7ceeaac7121e24817d4cae05555f481 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-12-21T12:25:51Z (GMT) No. of bitstreams: 1 Elton Silva - CIM -
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Hofman, Jiří. "Specifika auditu účetní závěrky banky v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113522.

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This master thesis deals with the area of external audit of the bank in the Czech Republic. Its goal is to identify and describe the specifics making the procedures during bank's financial statements audit different from those applied by non-financial commercial subjects. The first part is focused on the general framework of the external audit. The second part describes main features of the bank identifying several risks connected with the business which have a significant influence on the approach used by the auditors. The third part describes the methodology applied by auditors during the au
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Sebhatu, Abiel. "Deregulation of the Swedish Audit Industry and Changes in the Competitive Environment : Conflict, Imitation, and Innovativeness." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45182.

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This thesis investigates the deregulation of the audit industry in Sweden, the changing competitive environment and innovativeness, a research gap that has not yet been bridged. This paper raises the question of how the innovativeness of firms within the audit industry have changed after deregulation. The ambition of this research is to have both theoretical and practical knowledge contribution. The theoretical framework constructed for this research is rooted in the literature review of three areas: strategy and competition, deregulation, and organizational innovativeness. These three streams
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Konečná, Eva. "Analýza trhu cukrovinek v České republice z pohledu retail auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197685.

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The main goal of my master thesis is to conduct a complex analysis of the confectionery market in Czech Republic, as one of the most profitable and dynamic category. The methodology that is used to analyse the market is the retail audit analysis, that provides an independent insight into the problem and helps to analyse the market from various perspectives. The first part is focused on the total confectionery market with the goal to introduce the market with its specifics, then the analysis goes deeper into the chocolate confectionery market and is extended by consumer research, that provides
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47

ZHANG, Fang. "An empirical study of the impact of changes in ownership structure on audit quality in an emerging stock market." Digital Commons @ Lingnan University, 2003. https://commons.ln.edu.hk/acct_etd/11.

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This study uses agency theory to test whether the demand for quality audits by listed Chinese companies is associated with changes in ownership structure, which is characterized by the dominance of the state, institutional and individual shareholders. The empirical test results obtained in a concentrated ownership setting are supportive of agency theory. Specifically, I find that the decrease of state shares and the corresponding increase of institutional shares result in a demand for higher-quality audits in China’s stock market. The results provide empirical support for the government’s rece
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48

Jiang, Jin. "The informativeness and opportunistic use of insider trading : evidence from audit opinions, earnings management and goodwill impairment." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2019. http://www.theses.fr/2019ESEC0006.

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Cette thèse vise à comprendre comment les initiés sur les marchés asiatiques (c’est-à-dire la Chine, Hong Kong, la Malaisie, Singapour et la Corée du Sud) commercent en réponse à diverses informations financières, qui sont soit publiées par leurs entreprises, soit par des tiers, dans le cadre de l'agence et la théorie de la signalisation. Cette thèse s'appuie sur trois documents autonomes qui explorent trois types différents de paramètres comptables, dans lesquels l'information financière est importante : (1) les opinions des vérificateurs, (2) la gestion des bénéfices et (3) la dépréciation d
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Tsao, Yung-Han, and 曹永翰. "Audit Market Concentration and Audit Quality." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/72875561547086664784.

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碩士<br>銘傳大學<br>會計學系碩士班<br>104<br>This study focuses on Big 4 accounting firm to explore the relationship between audit market concentration and audit quality. Audit market is an industry which is oligopoly competition. The United States, the United Kingdom, and the European Union have raised concern about the audit market concentration in recent years. Prior studies indicate that Big 4 dominance does not harm audit quality. However, if the concentration within Big 4 group is high, it will harm audit quality. This study examines public firm which is audited by Big 4 with a sample of 12649 observ
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Wang, Jie-An, and 王婕安. "Disclosure of Audit Fees and Audit market." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/hsfzg5.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>103<br>New policy requires that company should disclose its information of audit fee, if the company tallies with the condition. And this is a mandatory disclosure. Other companies can choose disclose the amount or the range of audit fee. And this is a voluntary disclosure. Also, few companies do not disclose the audit fee. The policy is a unique setting in Taiwan. This paper examines the relationship between the disclosure of audit fee and audit quality, and examines the relationship between audit fee and audit quality, under different situations. Based on 6,
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