Effects of city-specific industry audit specialist and national industry audit specialist on audit quality and earnings conservatism, A case study of U.K. Public listed companies on London Stock Exchange
The evidence from the sample of U.K. public listed companies for the year 2014 show that city-specific industry specialist auditors and national industry specialist auditors demand a significant audit fee premium of 8.3% and 7% respectively. This empirical evidence infers that the reputation for an...
| Main Author: | Peter, Mayola Wel |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
|
| Subjects: | |
| Online Access: | https://eprints.nottingham.ac.uk/46101/ |
Similar Items
Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms
by: Ahamad Rapani, Nor Hanani
Published: (2011)
by: Ahamad Rapani, Nor Hanani
Published: (2011)
Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.]
by: Ismail, Aida Hazlin, et al.
Published: (2019)
by: Ismail, Aida Hazlin, et al.
Published: (2019)
Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019)
by: Ismail Khan, Norziaton
Published: (2019)
People and audit process attributes of audit quality: evidence from Malaysia / Noor Adwa Sulaiman, Suhaily Shahimi and Ranjit Kaur Nashtar Singh
by: Sulaiman, Noor Adwa, et al.
Published: (2019)
by: Sulaiman, Noor Adwa, et al.
Published: (2019)
Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
by: Hariri, Hilwani, et al.
Published: (2006)
by: Hariri, Hilwani, et al.
Published: (2006)
Corporate governance, professional regulation and audit quality / Alan Kilgore
by: Kilgore, Alan
Published: (2007)
by: Kilgore, Alan
Published: (2007)
Auditing Fee Determinants for Different Industries in Shanghai Stock Exchange
by: lin, shangyi
Published: (2011)
by: lin, shangyi
Published: (2011)
Key audit matters and investors’ reactions / Nor ‘Asyiqin Abu ...[et al.]
by: Abu, Nor ‘Asyiqin, et al.
Published: (2021)
by: Abu, Nor ‘Asyiqin, et al.
Published: (2021)
The relationship between internal audit characteristic, audit committee characteristic and interaction between internal audit and audit committee on internal audit contribution / Hasnah Haron and Tong Chue Qun.
by: haron, Hasnah, et al.
Published: (2016)
by: haron, Hasnah, et al.
Published: (2016)
Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
by: Nath, Nirmala, et al.
Published: (2006)
by: Nath, Nirmala, et al.
Published: (2006)
Materiality judgments on audit opinions / Takiah Mohd. Iskandar
by: Mohd. Iskandar, Takiah
Published: (2003)
by: Mohd. Iskandar, Takiah
Published: (2003)
Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2015)
by: Sultana, Nigar, et al.
Published: (2015)
Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.]
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2017)
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2017)
Additional Evidence on the Relationship Between an Internal Audit Function and External Audit Fees in Australia
by: Singh, Harj, et al.
Published: (2014)
by: Singh, Harj, et al.
Published: (2014)
Public sector auditing: issues underlying the audit of public enterprise / Garan Ak Malina
by: Ak Malina, Garan
Published: (1991)
by: Ak Malina, Garan
Published: (1991)
Audit committee effectiveness and earnings conservatism : an Australian analysis
by: Sultana, Nigar
Published: (2010)
by: Sultana, Nigar
Published: (2010)
Auditor attributes and their association with audit fees in Australia: an empirical study
by: Singh, Harjinder
Published: (2010)
by: Singh, Harjinder
Published: (2010)
Impact of derivative hedging on audit fees in Malaysia
by: Yan, Andy Rong En
Published: (2022)
by: Yan, Andy Rong En
Published: (2022)
Audit Committee Characteristics and Accounting Conservatism
by: Sultana, Nigar
Published: (2015)
by: Sultana, Nigar
Published: (2015)
The effect of audit quality on downward real earnings management: U.K. evidence
by: Lyu, Yu
Published: (2018)
by: Lyu, Yu
Published: (2018)
Enhancing governance, accountability and transparency in islamic financial institutions : an examination into the audit of shari’a internal control system / Zurina Shafii and Supiah Salleh
by: Shafii, Zurina, et al.
Published: (2010)
by: Shafii, Zurina, et al.
Published: (2010)
Audit committee composition and auditor reporting: a study in Malaysian environment / Roziani Ali
by: Ali, Roziani
Published: (2001)
by: Ali, Roziani
Published: (2001)
Does organizational ethical climate influence auditors in perceiving ethical problems and forming ethical judgments? / Maheran Zakaria, Hasnah Haron and Ishak Ismail
by: Zakaria, Maheran, et al.
Published: (2009)
by: Zakaria, Maheran, et al.
Published: (2009)
PWDs accessibility audit: commercial complexes, Klang Valley, Malaysia / Ahmad Ezanee Hashim … [et al.]
by: Hashim, Ahmad Ezanee, et al.
Published: (2018)
by: Hashim, Ahmad Ezanee, et al.
Published: (2018)
The scope of Shariah audit in Islamic financial institutions (IFIs): A comparative study of Malaysia and Indonesia / Nawal Kasim … [et al.]
by: Kasim, Nawal, et al.
Published: (2012)
by: Kasim, Nawal, et al.
Published: (2012)
The Effect of Audit Quality on Earnings Management: Evidence from the UK
by: Li, Danqing
Published: (2017)
by: Li, Danqing
Published: (2017)
Audit committees, External Auditors and Earnings management: Evidence from Chinese non-state-owned enterprises.
by: Yang, Liuqing
Published: (2020)
by: Yang, Liuqing
Published: (2020)
The audit quality factors’ impact on accrual earnings management-evidence from the UK public companies' industrial and commercial sectors
by: WANG, Jiachen
Published: (2020)
by: WANG, Jiachen
Published: (2020)
Audit Fee Determinants for Mainland Chinese Companies Listed on Hong Kong Stock Exchange
by: Lou, Jie
Published: (2008)
by: Lou, Jie
Published: (2008)
Board characteristics, ownership structure and
audit fees: evidence from Chinese listed companies
by: Wei, Qianhan
Published: (2017)
by: Wei, Qianhan
Published: (2017)
Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais
by: Mohd Jais, Khairunnisa
Published: (2013)
by: Mohd Jais, Khairunnisa
Published: (2013)
Timelines of local authorities financial reports / Norkhazimah Ahmad and Asmah Abdul Aziz
by: Ahmad, Norkhazimah, et al.
Published: (2005)
by: Ahmad, Norkhazimah, et al.
Published: (2005)
The Effect of Audit Office-Size on Earnings Management:
An Evidence from UK
by: FU, YIHAO
Published: (2017)
by: FU, YIHAO
Published: (2017)
The Relation Between Non-Audit Service Fees and Audit Independence: Evidence from United Kingdom
by: ZHOU, QINWEN
Published: (2017)
by: ZHOU, QINWEN
Published: (2017)
Three essays on audit market development: evidence from China’s recent reforms
by: Al Natour, Abdul Rahman Ahmad Abdullah
Published: (2019)
by: Al Natour, Abdul Rahman Ahmad Abdullah
Published: (2019)
Information systems auditing and computer fraud / Yap May Lin
by: Yap, May Lin
Published: (1997)
by: Yap, May Lin
Published: (1997)
Government audit and earnings quality of Chinese State-Owned Enterprises
by: Yang, Xin
Published: (2016)
by: Yang, Xin
Published: (2016)
The Impacts of Audit Committee Characteristics on Earnings Quality
by: Ren, Ruonan
Published: (2022)
by: Ren, Ruonan
Published: (2022)
Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi
by: Almutairi, Ali R.
Published: (2016)
by: Almutairi, Ali R.
Published: (2016)
Public sector accountability – evidence from the auditor general’s reports / Juliana Shariman, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin
by: Shariman, Juliana, et al.
Published: (2017)
by: Shariman, Juliana, et al.
Published: (2017)
Similar Items
-
Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms
by: Ahamad Rapani, Nor Hanani
Published: (2011) -
Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.]
by: Ismail, Aida Hazlin, et al.
Published: (2019) -
Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019) -
People and audit process attributes of audit quality: evidence from Malaysia / Noor Adwa Sulaiman, Suhaily Shahimi and Ranjit Kaur Nashtar Singh
by: Sulaiman, Noor Adwa, et al.
Published: (2019) -
Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
by: Hariri, Hilwani, et al.
Published: (2006)