A Comparative Study of the Factors Affecting the Audit Fees of Financial Statements from the Perspective of Independent Auditors and Chief Executive Officers

2020 ◽  
Author(s):  
Hadi Rashedi
Keyword(s):  
Comparative Study ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Financial Statements ◽  
Audit Fees ◽  
Factors Affecting ◽  
Independent Auditors ◽  
Executive Officers

scholarly journals Internal factors affecting vegetable and fruit export performance of Vietnamese firms

2019 ◽  
Vol 3 (2) ◽  
pp. 153-165
Author(s):  
Le Tan Buu ◽  
Pham Ngoc Y
Keyword(s):  
Chief Executive Officers ◽  
Quantitative Methods ◽  
Export Performance ◽  
Chief Executive ◽  
Internal Factors ◽  
Factors Affecting ◽  
Qualitative And Quantitative Methods ◽  
Executive Officers ◽  
Technology Orientation ◽  
Depth Interviews

The paper aims at defining and measuring key internal factors which impact on export performance of vegetable and fruit export firms in Ho Chi Minh City, Lam Dong, Dong Nai, Binh Duong, Vung Tau, Binh Phuoc, Tay Ninh, Long An và Tien Giang province. The study uses resource-based theory (RBV) to explain the internal factors affecting the export performance by applying qualitative and quantitative methods. The qualitative method is carried out through in-depth interviews of 10 chief executive officers, while the quantitative one is conducted through direct interviews with 228 managers of vegetable and fruit companies. Export performance are measured under the subjective perspective to collect information from firms, considering the perception or satisfaction of firms on export activities. The results show that firm's export performance is under the direct influences of four internal factors including: (1) International experience; (2) export commitment; (3) product characteristics; (4) technology orientation. The study measures export performance and internal factors affecting export performance, thereby suggesting management implications that help businesses improve export performance of Vietnamese fruit and vegetable firms.  

scholarly journals A model of factors affecting export performance of rice and coffee exporters in Vietnam

2020 ◽  
Vol 4 (4) ◽  
pp. 1138-1153
Author(s):  
Nguyen Viet Bang ◽  
Huyen Thi Ngoc Ngo
Keyword(s):  
Chief Executive Officers ◽  
Export Performance ◽  
Chief Executive ◽  
Foreign Market ◽  
Marketing Strategies ◽  
Viet Nam ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Exporting Firms ◽  
Executive Officers

The purpose of this paper is to define and measure the key factors affecting the export performance of riceand coffee of some companaies Viet Nam. Results drawn from this study propose some implications for rice-exporting firms and coffee-exporting firms to increase their export performance. The article uses both qualitative and quantitative research methods The former was conducted in two phases by means of focusing on group discussions: the first group discussion involved 10 chief executive officers (05 rice-exporting firms, and 05 coffee-exporting firms) to explore factors that affect the export performance, the second one was conducted with another 10 chief executive officers (05 rice-exporting firms, and 05 coffee-exporting firms) to refine the observational variables of research concepts (based on the findings of the first focus group). And the latter was conducted through interviews with 232 owner/export managers (from rice-exporting firms, and coffee-exporting firms) in Viet Nam. The results show that: (i) export performance is affected by marketing strategies, management characteristics, domestic market characteristics, and foreign market characteristics; and export barriers; and (ii) marketing strategies are affected by management characteristics, and foreign market characteristics. However, the research has some certain limitations: (i) the sample size only consisted of rice-exporting firms and coffee-exporting firms, (ii) The sampling technique of the study is the convenience sampling.

The perceived scope of internal audit function in Libyan public enterprises

2015 ◽  
Vol 30 (6/7) ◽  
pp. 560-581 ◽  
Author(s):  
Wahid Omar Abuazza ◽  
Dessalegn Getie Mihret ◽  
Kieran James ◽  
Peter Best
Keyword(s):  
Chief Executive Officers ◽  
Internal Audit ◽  
Chief Executive ◽  
Structured Interviews ◽  
Content Type ◽  
Factors Affecting ◽  
Internal Auditors ◽  
Organizational Functions ◽  
Scant Attention ◽  
Executive Officers

Purpose – The aim of this exploratory study is to examine the perceptions of stakeholders regarding the scope of internal audit (IA) work in Libyan state-owned enterprises. Design/methodology/approach – Data were gathered through semi-structured interviews with chief executive officers, IA directors, administrative affairs managers, financial affairs managers and external auditors, which were supplemented with a review of relevant documentary evidence. Findings – The results of the study show that the scope of IA in Libyan organizations may not be sufficiently wide ranging to be considered as a value-adding service. The scope of the IA function may need to be expanded to cover a broader range of organizational functions if internal auditors are to offer value-adding services to their stakeholders. Practical implications – The IA profession has received scant attention in the literature, especially in the context of developing countries such as Libya. Therefore, such settings offer the potential to enhance the understanding of IA practices. As a study on a developing economy, it enhances understanding of the IA profession’s global configuration beyond the predominantly market-driven, industrialized Western economies. Originality/value – In contrast to most previous studies, this study covers a broad range of IA stakeholders’ views on the role of internal auditors. This coverage enabled an in-depth investigation of the factors affecting IA scope and understanding of stakeholder perceptions on the IA function.

scholarly journals The Growth of Multi-Academy Trusts in England: Emergent Structures and the Sponsorship of Underperforming Schools

2019 ◽  
Vol 49 (1) ◽  
pp. 112-127
Author(s):  
Catherine A Simon ◽  
Chris James ◽  
Alan Simon
Keyword(s):  
Chief Executive Officers ◽  
Central Government ◽  
Chief Executive ◽  
Second Phase ◽  
Underperforming Schools ◽  
Factors Affecting ◽  
Emerging Patterns ◽  
Two Phases ◽  
Executive Officers ◽  
Schooling System

In England, schools are able to take on academy status, which is intended by the central government to give them greater autonomy (DfE, 2018). Groups of academies can form multi-academy trusts (MATs), which typically grow in size with additional schools becoming academies and joining. One mechanism for MAT growth is sponsorship, which occurs when an underperforming school is required to become an academy and to join a MAT to facilitate its improvement. It was to explore the emerging patterns of MATs and their operation, especially in relation to sponsorship, that the research we report here was carried out. The research was conducted in two phases. In the first phase, we sought to establish the emerging patterns of MATs that sponsor underperforming schools. In the second phase, we interviewed MAT chief executive officers (CEOs) to further explore emerging patterns of MATs, the factors affecting the growth of MATs and the nature of sponsorship. Our analysis shows the development of a complex and potentially unsustainable state schooling system in England, managed by Regional School Commissioners (RSCs) and dependent on the altruistic values and motivations of CEOs of MATs to improve schools that are underperforming.

scholarly journals Gender Diversity in Audit Partners and Audit Efforts

2021 ◽  
Vol 16 (4) ◽  
pp. 96
Author(s):  
Veronica Tibiletti ◽  
Stefano Azzali ◽  
Tatiana Mazza
Keyword(s):  
Corporate Governance ◽  
Chief Executive Officers ◽  
Boards Of Directors ◽  
Gender Diversity ◽  
Chief Executive ◽  
Audit Fees ◽  
Female Representation ◽  
Listed Firms ◽  
The Board Of Directors ◽  
Executive Officers

The research uses regression models and panel data related to audit fees, audit hours and corporate governance. The sample of listed firms yields 751 firms-years observations for the period 2010-2018. We study how gender diversity among audit partners, Chief Executive Officers, and Boards of Directors impact on audit fees and audit hours. We focus on the interaction between auditors and management. We find that female audit partners is associated with lower audit fees and audit hours. Next, we find that female audit partner significantly affects the association with the audit efforts in interaction with management, but when the audit partner is male, audit efforts are also determined by the female representation on the Board of Directors.  We contribute to literature on the effects of gender diversity in auditing and corporate governance. We also enrich the concept of audit efforts by including audit hours as well as audit fees. Finally, the research answers the call for empirical study on the effects of gender diversity in management-auditor interaction.

Effect of leadership styles on organizational commitment and performance in small- and medium-sized enterprises in Iraqi Kurdistan

2020 ◽  
Vol 48 (9) ◽  
pp. 1-12
Author(s):  
Karwan Hamasalih Qadir ◽  
Mehmet Yeşiltaş
Keyword(s):  
Organizational Commitment ◽  
Organizational Performance ◽  
Leadership Styles ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Mediating Effect ◽  
Positive Effects ◽  
Iraqi Kurdistan ◽  
And Performance ◽  
Executive Officers

Since 2003 the number of small- and medium-sized enterprises (SMEs) has increased exponentially in Iraqi Kurdistan. To facilitate further growth the owners and chief executive officers of these enterprises have sought to improve their leadership skills. This study examined the effect of transactional and transformational leadership styles on organizational commitment and performance in Iraqi Kurdistan SMEs, and the mediating effect of organizational commitment in these relationships. We distributed 530 questionnaires and collected 400 valid responses (75% response rate) from 115 SME owners/chief executive officers and 285 employees. The results demonstrate there were positive effects of both types of leadership style on organizational performance. Further, the significant mediating effect of organizational commitment in both relationships shows the importance of this variable for leader effectiveness among entrepreneurs in Iraqi Kurdistan, and foreign entrepreneurs engaging in new businesses in the region.

CEO Financial Background and Audit Pricing

2016 ◽  
Vol 30 (3) ◽  
pp. 325-339 ◽  
Author(s):  
Rachana Kalelkar ◽  
Sarfraz Khan
Keyword(s):  
Financial Reporting ◽  
Chief Executive Officers ◽  
Work Experience ◽  
Audit Committee ◽  
Reporting Quality ◽  
Chief Executive ◽  
Audit Fees ◽  
Fixed Effect Model ◽  
Audit Pricing ◽  
Advantages And Disadvantages

SYNOPSIS Accounting scholars theorize that audit price is a function of a client's audit and business risk. Existing research finds that the functional expertise of Chief Executive Officers (CEOs) in finance improves financial reporting quality (Matsunaga, Wang, and Yeung 2013), increases profitability, and reduces the likelihood of firm failure (Custodio and Metzger 2014). These factors suggest that auditors' engagement risk decreases when incumbent CEOs possess financial expertise, raising the likelihood that auditors will charge these firms lower fees. In this study, we examine whether CEOs' work experience in accounting- and finance-related jobs affects audit fees. Using a panel of U.S. firms between 2004 and 2013, we find that firms that have a financial expert CEO pay lower audit fees. Our results are robust to various specifications, including firm-fixed effect model and specifications that control for other CEO- and Chief Financial Officer (CFO)-specific and audit committee characteristics. Our findings thus add to the literature on the advantages and disadvantages of a functional background of top managers and how this background can create value for a firm through savings in audit fees.

scholarly journals Toward a Working Model of Leadership in Nonprofit Sport Governance

2019 ◽  
Vol 33 (3) ◽  
pp. 189-202 ◽  
Author(s):  
Ian O’Boyle ◽  
David Shilbury ◽  
Lesley Ferkins
Keyword(s):  
Chief Executive Officers ◽  
Leadership Skills ◽  
Chief Executive ◽  
Future Research ◽  
Limited Attention ◽  
Study Approach ◽  
Working Model ◽  
Executive Officers ◽  
Scholarly Discourse

The aim of this study is to explore leadership within nonprofit sport governance. As an outcome, the authors present a preliminary working model of leadership in nonprofit sport governance based on existing literature and our new empirical evidence. Leadership in nonprofit sport governance has received limited attention to date in scholarly discourse. The authors adopt a case study approach involving three organizations and 16 participant interviews from board members and Chief Executive Officers within the golf network in Australia to uncover key leadership issues in this domain. Interviews were analyzed using an interpretive process, and a thematic structure relating to leadership in the nonprofit sport governance context was developed. Leadership ambiguity, distribution of leadership, leadership skills and development, and leadership and volunteerism emerged as the key themes in the research. These themes, combined with existing literature, are integrated into a preliminary working model of leadership in nonprofit sport governance that helps to shape the issues and challenges embedded within this emerging area of inquiry. The authors offer a number of suggestions for future research to refine, test, critique, and elaborate on our proposed working model.

In retrospect: The influence of chief executive officers’ historical relative pay on overconfidence

2021 ◽  
pp. 147612702110048
Author(s):  
J Daniel Zyung ◽  
Wei Shi
Keyword(s):  
Chief Executive Officers ◽  
Empirical Support ◽  
Chief Executive ◽  
Firm Level ◽  
Self Confidence ◽  
Self Worth ◽  
Executive Officers ◽  
Leadership Research ◽  
The Relationship

This study proposes that chief executive officers who have received over their tenure a greater sum of total compensation relative to the market’s going rate become overconfident. We posit that this happens because historically overpaid chief executive officers perceive greater self-worth to the firm whereby such self-serving attribution inflates their level of self-confidence. We also identify chief executive officer- and firm-level cues that can influence the relationship between chief executive officers’ historical relative pay and their overconfidence, suggesting that chief executive officers’ perceived self-worth is more pronounced when chief executive officers possess less power and when their firm’s performance has improved upon their historical aspirations. Using a sample of 1185 firms and their chief executive officers during the years 2000–2016, we find empirical support for our predictions. Findings from this study contribute to strategic leadership research by highlighting the important role of executives’ compensation in creating overconfidence.

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