DRAWINNG INFERENCES REGARDING AUDIT QUALITY IN A CODE-LAW COUNTRY: AN EMPIRICAL INVESTIGATION

DRAWINNG INFERENCES REGARDING AUDIT QUALITY IN A CODE-LAW COUNTRY: AN EMPIRICAL INVESTIGATION

This paper explores empirically several inferences regarding audit quality as follows: auditor competence and independence, auditor rotation, regulatory regimes, audit failures, firm characteristics, audit and non-audit fees, earnings management. Using as a research instrument the questionnaire,...

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Bibliographic Details
Main Author: Alina Beattrice Vladu
Format: Article
Language:English
Published: Sciendo 2013-12-01
Series:Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Subjects:
audit quality
auditor competence
independence
auditor rotation
senior professionals
earnings management
Online Access:http://studiaeconomia.uvvg.ro/index.php?option=com_content&view=article&id=343:drawinng-inferences-regarding-audit-quality-in-a-code-law-country-an-empirical-investigation&catid=44:2013-part-4&Itemid=75

Internet

http://studiaeconomia.uvvg.ro/index.php?option=com_content&view=article&id=343:drawinng-inferences-regarding-audit-quality-in-a-code-law-country-an-empirical-investigation&catid=44:2013-part-4&Itemid=75

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