Auditor Tenure, Industry Specialization and Real Activity Management

2010 ◽  
Author(s):  
Wenjun Zhang
Keyword(s):  
Real Activity ◽  
Industry Specialization ◽  
Auditor Tenure ◽  
Activity Management ◽  
Real Activity Management

Measuring Real Activity Management

2020 ◽  
Vol 37 (2) ◽  
pp. 1172-1198 ◽  
Author(s):  
Daniel Cohen ◽  
Shailendra Pandit ◽  
Charles E. Wasley ◽  
Tzachi Zach
Keyword(s):  
Real Activity ◽  
Activity Management ◽  
Real Activity Management

Measuring Real Activity Management

2011 ◽  
Author(s):  
Daniel A. Cohen ◽  
Shail Pandit ◽  
Charles E. Wasley ◽  
Tzachi Zach
Keyword(s):  
Real Activity ◽  
Activity Management ◽  
Real Activity Management

scholarly journals The effect of auditor characteristics on tax avoidance of Iranian companies

2020 ◽  
Vol 27 (2) ◽  
pp. 119-134 ◽  
Author(s):  
Mahdi Salehi ◽  
Hossein Tarighi ◽  
Tahereh Alidoust Shahri
Keyword(s):  
Stock Exchange ◽  
Emerging Market ◽  
Tax Avoidance ◽  
Audit Fees ◽  
Industry Specialization ◽  
Content Type ◽  
Auditor Industry Specialization ◽  
Auditor Tenure ◽  
The Relationship ◽  
Auditor Characteristics

Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance. Originality/value The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.

scholarly journals What Determines Incumbent Auditors Information Systems Design And Implementation Consulting Fees?

2002 ◽  
Vol 6 (4) ◽  
pp. 63-74
Author(s):  
Ho Young Lee
Keyword(s):  
Information Systems ◽  
Audit Committee ◽  
Audit Quality ◽  
Systems Design ◽  
Auditor Independence ◽  
Information Systems Design ◽  
Industry Specialization ◽  
Design And Implementation ◽  
Consulting Services ◽  
Auditor Tenure

This study examines determinants of demand for incumbent auditors information systems design and implementation consulting services. While there was no evidence on how the services may affect auditor independence, opponents of allowing the service argue that auditors who provide the financial information systems consulting services may lower audit quality, reducing investor confidence in markets. The results indicate that while R&D expenditures, auditors industry specialization, and auditor tenure are positively associated with demand for the information systems consulting, there is no evidence that accounting discretion and audit committee effectiveness are associated with demand for the information systems consulting.

scholarly journals The Relationship Between the Quality of Financial Information in Industrial Companies and Discretionary Inventory Management

2019 ◽  
pp. 179-198
Author(s):  
Maria Filipa Nogueira
Keyword(s):  
Inventory Management ◽  
Information Quality ◽  
Financial Information ◽  
Management Decision ◽  
Earnings Forecast ◽  
Accounting System ◽  
Real Activity ◽  
Industrial Companies ◽  
Management Processes ◽  
Real Activity Management

Inventories are the base element for the manufacturing (industrial) companies. The inclusion of discretionary in the inventory management processes of production leads to changes in the value of the companies. The accounting system produces information used in predictions and for management decision. The usefulness and opportunity of information are considered indispensable. If managers use their discretionarily, in the accounting system and in real activities, to achieve the firm value and earnings forecast, they will influence and modify the financial information quality. Ferrer and Ferrer said that a simple decision can enrich one company from one moment to another, and a small accounting change allows a great loss of results. The question arises: Do managers use their discretionarily and modify the financial information quality? Using adjusted models to capture discretionary accounting management and real activity management, it is possible to conclude that there is a strong evidence of discretionary management of the inventory in manufacturing Portuguese SME.

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