The aim of this study is to determine the opinion related to the audit quality of independent auditors in Turkey.For this purpose,a study was carried out on the auditors operating in the TRC 1 region and having an aud...The aim of this study is to determine the opinion related to the audit quality of independent auditors in Turkey.For this purpose,a study was carried out on the auditors operating in the TRC 1 region and having an auditor certificate.Questionnaire method was used in the research.In the evaluation of the data,frequency,mean,and standard deviation were used as descriptive statistical methods.In addition,t-test and one-way ANOVA test were used to compare the data between independent groups.Research results show no significant difference between the opinions of the independent auditors according to various variables.展开更多
We investigate the impact of industry information disclosure(IID)on audit quality in Chinese listed companies from 2010 to 2021,by constructing a staggered difference-in-differences model based on the implementation o...We investigate the impact of industry information disclosure(IID)on audit quality in Chinese listed companies from 2010 to 2021,by constructing a staggered difference-in-differences model based on the implementation of the IID guidelines in the Shanghai and Shenzhen stock exchanges in 2013 as an exogenous shock.Audit quality is significantly improved after the implementation of the IID guidelines.We also use a parallel trend test,different measurements of key variables,propensity score matching,a placebo test and different samples,to ensure the validity of our findings.IID enhances audit quality by improving auditor independence,professionalism and audit engagement,particularly in firms with high-quality and numerous IIDs,high auditor rankings,strong auditor industry expertise,IIDs with a negative tone and low R&D investment.We demonstrate the effectiveness of the IID guidelines from the perspective of auditing.展开更多
This study ascertained the effect of corporate governance compositions on timeliness of financial reporting in deposit money banks in Nigeria.Ex Post Facto research design was employed for this study.Purposive samplin...This study ascertained the effect of corporate governance compositions on timeliness of financial reporting in deposit money banks in Nigeria.Ex Post Facto research design was employed for this study.Purposive sampling was used to select eight(8)deposit money banks in Nigeria with international authorization.Data were extracted from annual reports and accounts of the sampled banks and analyzed with regression analysis.The results show that board size has a positive and significant effect on financial reporting timeliness deposit money banks in Nigeria,while audit committee independence has a positive but insignificant effect on financial reporting timeliness of deposit money banks in Nigeria.Therefore,on the basis of the findings and conclusions of the study,the study recommends among other things that the number of banks board of directors should play a vital role in how well it can oversee daily operations of the institution and monitor management.展开更多
文摘The aim of this study is to determine the opinion related to the audit quality of independent auditors in Turkey.For this purpose,a study was carried out on the auditors operating in the TRC 1 region and having an auditor certificate.Questionnaire method was used in the research.In the evaluation of the data,frequency,mean,and standard deviation were used as descriptive statistical methods.In addition,t-test and one-way ANOVA test were used to compare the data between independent groups.Research results show no significant difference between the opinions of the independent auditors according to various variables.
基金supported by the National Natural Science Foundation of China(Project Nos.71790603,72072190)the China Postdoctoral Science Foundation(Project No.2023M733331).
文摘We investigate the impact of industry information disclosure(IID)on audit quality in Chinese listed companies from 2010 to 2021,by constructing a staggered difference-in-differences model based on the implementation of the IID guidelines in the Shanghai and Shenzhen stock exchanges in 2013 as an exogenous shock.Audit quality is significantly improved after the implementation of the IID guidelines.We also use a parallel trend test,different measurements of key variables,propensity score matching,a placebo test and different samples,to ensure the validity of our findings.IID enhances audit quality by improving auditor independence,professionalism and audit engagement,particularly in firms with high-quality and numerous IIDs,high auditor rankings,strong auditor industry expertise,IIDs with a negative tone and low R&D investment.We demonstrate the effectiveness of the IID guidelines from the perspective of auditing.
文摘This study ascertained the effect of corporate governance compositions on timeliness of financial reporting in deposit money banks in Nigeria.Ex Post Facto research design was employed for this study.Purposive sampling was used to select eight(8)deposit money banks in Nigeria with international authorization.Data were extracted from annual reports and accounts of the sampled banks and analyzed with regression analysis.The results show that board size has a positive and significant effect on financial reporting timeliness deposit money banks in Nigeria,while audit committee independence has a positive but insignificant effect on financial reporting timeliness of deposit money banks in Nigeria.Therefore,on the basis of the findings and conclusions of the study,the study recommends among other things that the number of banks board of directors should play a vital role in how well it can oversee daily operations of the institution and monitor management.
