در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه اندازه حسابرس از سال 2000 الی 2019 پرداخته شده است.
* زبان متن: فارسی
* فرمت فایل: WORD
مطالعات انجام شده خارج از کشور در حوزه اندازه حسابرس - فرمت word
عنوان.........................................................................................................شماره صفحه
مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................10
برخی از منابع مورد استفاده
Alareeni, B. (2019), "The associations between audit firm attributes and audit quality-specific indicators: A meta-analysis", Managerial Auditing Journal, Vol. 34 No. 1, pp. 6-43. https://doi.org/10.1108/MAJ-05-2017-1559
AL-Qadasi, A., Abidin, S. and Al-Jaifi, H. (2019), "The puzzle of internal audit function budget toward specialist auditor choice and audit fees: Does family ownership matter? Malaysian evidence", Managerial Auditing Journal, Vol. 34 No. 2, pp. 208-243. https://doi.org/10.1108/MAJ-09-2017-1655
Annisa Rahmawati, Dian Agustia, Yustrida Bernawati .( 2019). Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality. DOI: http://dx.doi.org/10.26740/jaj.v11n1.p44-52
Bartov, Ferdinand and Judy. (2000). "Discretionary-Accruals Models and Audit Qualifications", Journal of Accounting and Economic, Vol 30, No 3, pp: 421-452.
Bauwhede HV, Marleen Willekens.(2004). Evidence on (the lack of) Audit quality. Differentiation in the Private Client Segment of the Belgian Audit Market; European Accounting Review 2004; 13(3): 501 – 522.
Charles, E., Stanley, J., Charlotte, C. (2010), The impact of audit quality on earnings management to achieve user reference points in EPS, The Journal of Applied Business Research, Volume 26, Number 1.pp. 19-30
Chi, W., Lisic, L. and Pevzner, M., (2011). Is enhanced audit quality associated with greater real earnings management? Accounting Horizons, 25 (2). pp.315-335.
Christy Ulina Ginting, Widi Hidayat.(2019). The Effect of a Fraudulent Financial Statement, Firm Size, Profitability, and Audit Firm Size on Audit Delay. International Journal of Innovation, Creativity and Change. Volume 9, Issue 7, www.ijicc.net
Cohen, D., and P. Zarowin. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics 50 (1): pp. 2–19.
Divesh S. Sharma, Paul Tanyi, and Barri Litt (2016) Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness. AUDITING: A Journal of Practice & Theory In-Press.
