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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 4 Issue 6 pp. 1133-1138 , 2014

A study on the effects of state ownership on auditing cost Pages 1133-1138 Right click to download the paper Download PDF

Authors: Mohammad Reza Asgari, Iraj Mirhosseini

Keywords: State ownership, Auditing cost, Firm size, Tehran Stock Exchange

Abstract:

How to cite this paper
& . (2014). A study on the effects of state ownership on auditing cost.Management Science Letters , 4(6), 1133-1138.

Refrences
Chow, C. W. (1982). The demand for external auditing: Size, debt and ownership in?uences. The accounting review, 57, 272-290.

Feess, E., & Schumacher, C. (2006). Why costless auditing may reduce social welfare. Economics Letters, 90(3), 407-411.

Faure-Grimaud, A., Laffont, J. J., & Martimort, D. (1999). The endogenous transaction costs of delegated auditing. European Economic Review, 43(4), 1039-1048.

Gul, F. A., Kim, J. B., & Qiu, A. A. (2010). Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China. Journal of Financial Economics, 95(3), 425-442.

Kim, D. (2006). Capital budgeting for new projects: On the role of auditing in information acquisition. Journal of Accounting and Economics, 41(3), 257-270.

Kuhn, M., & Siciliani, L. (2013). Manipulation and auditing of public sector contracts. European Journal of Political Economy, 32, 251-267.

Mautz, R. K., & Sharaf, H. A. (1961). The philosophy of auditing (No. 6). American Accounting Association.

Pérez-Castrillo, D., & Riedinger, N. (2004). Auditing cost overrun claims. Journal of Economic Behavior & Organization, 54(2), 267-285.

Niemi, L. (2005). Audit effort and fees under concentrated client ownership: Evidence from four international audit firms. The International Journal of Accounting, 40(4), 303-323.

Wang, Q., Wong, T. J., & Xia, L. (2008). State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics, 46(1), 112-134.

Zarandi, H., Mohammad, M., Beheshti, S & Mozdabadi, S. (2013). A survey on different challenges confronting auditing system. Management Science Letters, 3(1), 201-210.
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Journal: Management Science Letters | Year: 2014 | Volume: 4 | Issue: 6 | Views: 1904 | Reviews: 0

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