Firm-level characteristics and audit quality
Other Title(s)
خصائص الشركة و جودة المراجعة
Joint Authors
Bin Abidin, Shamhrir
al-Juaydi, Khalid Salimin
Hashid, Abd al-Wahid A.
Source
Issue
Vol. 2, Issue 3 (30 Apr. 2018), pp.338-360, 23 p.
Publisher
University of Ghardaia Faculty of Economic and Commercial and Management Sciences
Publication Date
2018-04-30
Country of Publication
Algeria
No. of Pages
23
Main Subjects
Business Administration
Financial and Accounting Sciences
Abstract EN
The aim of this study is to theoretically and empirically provide evidence on the association between agency cost variables (firm size, leverage, firm performance and short-term accruals) and the auditor choice decision of 72 non-financial listed companies in the Qatari Stock Exchange during 2007-2010.
This study identifies two audit firm types: (1) Big-4 and (2) Non-Big-4 auditors.
Using pooled logit regression, this study finds that the likelihood that a name-brand auditor is chosen is associated with firm size and short-term accruals.
The outcomes of this study have significant implications to the auditor independent issues in the setting of Qatar.
American Psychological Association (APA)
al-Juaydi, Khalid Salimin& Bin Abidin, Shamhrir& Hashid, Abd al-Wahid A.. 2018. Firm-level characteristics and audit quality. Journal of Economic Additions،Vol. 2, no. 3, pp.338-360.
https://search.emarefa.net/detail/BIM-978867
Modern Language Association (MLA)
al-Juaydi, Khalid Salimin…[et al.]. Firm-level characteristics and audit quality. Journal of Economic Additions Vol. 2, no. 3 (Apr. 2018), pp.338-360.
https://search.emarefa.net/detail/BIM-978867
American Medical Association (AMA)
al-Juaydi, Khalid Salimin& Bin Abidin, Shamhrir& Hashid, Abd al-Wahid A.. Firm-level characteristics and audit quality. Journal of Economic Additions. 2018. Vol. 2, no. 3, pp.338-360.
https://search.emarefa.net/detail/BIM-978867
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 354-360
Record ID
BIM-978867