Auditor choice and institutional investor characteristics after the Enron scandal in the French context

Azibi, Jamel; Tondeur, Hubert; Rajhi, Mohamed Tahar

doi:10.1504/ijea.2011.038962

Cited by 8 publications

(6 citation statements)

References 37 publications

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“…This result provides an idea on agency problem. Finally, the positive correlation between Big Four audit, asset structure and firm size demonstrate that firms with agency problem and high level of assets choice Big Four auditors (Azibi et al, 2011). This is due to their audit expertise compared to the other auditors.…”

Section: Methodsmentioning

confidence: 85%

The Impact of the H3C on Auditor Independence in French Context

Azibi¹,

Tondeur²,

Azibi³

2017

JMS

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The H3C was created by the LSF Act of 2003 (LSF) to regulate the auditing profession in France. It is considered as an external control authority. The auditor independence is considered as the first preoccupation of this new authority. This paper focuses on the impact of the H3C on auditor independence in France context from 2002 to 2007. The first hypothesis is related to the establishment of the H3C and auditor independence and the second deals with the relation between the start of the inspection program and the auditor independence. Our data was obtained from Thomson Financial Data for 140 enterprises. The empirical results show that the auditor independence increases only after the creation of the H3C. Contrary to this result, the auditors' independence did not increase significantly after the announcement of the inspection process because the inspection process started in 2007.

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Section: Methodsmentioning

confidence: 85%

The Impact of the H3C on Auditor Independence in French Context

Azibi¹,

Tondeur²,

Azibi³

2017

JMS

Self Cite

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“…Accounting is an economical service with a critical role in improving responsibility and reliability in financial reporting. Therefore, with the increase in agency problems due to insufficient monitoring, more demand for high-quality audits (Azibi et al 2010). High audit quality improves financial information quality, increases accounting information transparency, and decreases capital costs (Khurana and Raman 2004).…”

Section: H1mentioning

confidence: 99%

Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market

Salehi

Zimon

Hashim

et al. 2022

Risks

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This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the hypotheses. The research hypotheses were tested using a sample of 210 observations of the listed Iraqi firms from 2013 to 2018 and a multiple regression model based on the random-effects model’s panel data technique. The findings indicate a negative and significant relationship between the accounting quality, audit, auditor industry specialization and SPCRs. Results also conveyed a meaningful and positive association between stock price crash risk (SPCR) and audit fees. The results did not confirm the relationship between corporate governance and audit concentration with SPCR. The primary research model was tested with additional methods (t + 1, fixed effects, ordinary least squares). Since this is the first study addressing this issue in the emerging markets, it provides users, analysts, and legal entities with helpful information about audit attributes that significantly affect SPCR. These results also contribute to developing science and knowledge in this field and fill the literature gap.

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“…Keberagaman jumlah anggota komite audit pada perusahaan publik di Indonesia bermacam-macam, hal ini yang menimbulkan presepsi bahwa semakin banyak anggota Komite Audit dapat lebih cepat dalam menemukan serta menyelesaikan potensi masalah yang terjadi dalam proses pelaporan keuangan sehingga dapat megurangi Audit Report Lag. Salah satu tugas komite audit berkordinasi kepada auditor eksternal dengan tujuan menghasilkan laporan keuangan perusahaan secara wajar (Azibi et al, 2008). Menurut Naimi (2010) bahwa semakin besar ukuran komite audit maka akan semakin meningkatkan kualitas pengawasan.…”

Section: Pendahuluanunclassified

Karakteristik Komite Audit Pada Audit Report Lag

Pemayun

Astika

2021

E-Jurnal Akuntansi

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This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 44 companies obtained by purposive sampling method. Data analysis techniques were carried out using multiple linear regression analysis techniques. Based on the results of the analysis, it shows that the audit committee characteristics as measured by the size of the audit committee have a significant negative effect on audit report lag. This study also found that the independence of the audit committee had a positive influence and the audit committee meeting had no effect on audit report lag. Keywords: Audit Committee Size; Audit Committee Independence; Audit Committee Meeting; Audit Report Lag.

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Auditor choice and institutional investor characteristics after the Enron scandal in the French context

Abstract: Mots clés : Qualité d'audit, choix de l'auditeur, investisseurs institutionnels, scandale d'Enron.

Cited by 8 publications

References 37 publications

The Impact of the H3C on Auditor Independence in French Context

The Impact of the H3C on Auditor Independence in French Context

Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market

Karakteristik Komite Audit Pada Audit Report Lag

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