Jurnal Ekobistek,
Год журнала:
2023,
Номер
12(3), С. 680 - 686
Опубликована: Сен. 30, 2023
This
study
aims
to
analyze
the
level
of
effectiveness
budget
absorption
and
differences
in
at
Sidoarjo
Regency
Youth,
Sports
Tourism
Office
during
2019-2022.
research
uses
a
quantitative
approach.
Determination
sample
using
saturated
sampling,
namely
all
members
population
as
samples,
total
15
programs
activities
2019
2022.
Data
collection
was
carried
out
documentation
studies
analyzed
an
independent
t
test.
The
results
explained
that
2022
showed
positive
trend
there
no
significant
difference
or
before
Covid-19
pandemic
with
2020
These
explain
if
shows
trend.
In
2020,
for
each
program
tends
show
decrease
fall
into
category
poor
effectiveness,
due
beginning
pandemic.
However,
2021
2022,
it
increasing
is
included
good
which
year
SSRN Electronic Journal,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 1, 2025
We
explore
the
implications
of
audit
firms'
non-audit
services
(NAS)
to
firms
and
their
clients.
The
events
surrounding
Ernst
&
Young's
(EY)
proposed
split
its
businesses
provide
an
opportune
setting
address
endogeneity
concerns
dispel
potential
confounding
effects.
This
research
focuses
on
two
key
events:
revelation
EY's
plan
May
26,
2022,
news
plan's
failure
March
31,
2023.
Our
evidence
implies
that
EY
clients
experienced
significantly
negative
abnormal
stock
returns
after
but
positive
when
investors
learned
had
failed.
price
reactions
are
larger
for
more
likely
be
enduring
financial
distress,
suffer
higher
litigation
risk,
procure
NAS
from
EY.
These
findings
suggest
is
perceived
by
as
beneficial
clients-likely
stemming
enhanced
firm
stability
knowledge
spillovers-outweighing
distraction
or
conflict
interest
has
major
regulators
regarding
oversight
provision
NAS.
Journal of Accounting Research,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 6, 2025
ABSTRACT
We
investigate
how
audit
firms
balance
the
tension
between
professional
responsibility
and
client
service
by
examining
changes
in
partner
assignments
following
adverse
internal
control
opinions
(ICOs).
find
that
partners
are
significantly
more
likely
to
be
reassigned
when
they
issued
an
ICO
any
of
their
clients
previous
year.
Further,
issuing
ICOs
experience
unfavorable
portfolios
form
lower
fees
less
prestigious
assignments.
consequences
negative
important
local
office
there
no
issue
continuing
have
“inherited”
from
original
partner.
also
stronger
for
non‐Big
4
sensitive
considerations.
The
portfolio
effects
we
observe
persist
at
least
three
years,
our
findings
robust
restrictions
involving
mandatory
rotation
lead
loss.
Overall,
results
consistent
with
experiencing
as
respond
incentives
area
controls
over
financial
reporting.
SSRN Electronic Journal,
Год журнала:
2023,
Номер
unknown
Опубликована: Янв. 1, 2023
We
investigate
how
audit
firms
balance
the
tension
between
client
service
and
professional
responsibility
by
examining
engagement
partners
are
treated
after
they
issue
adverse
internal
control
opinions
(ICOs).
find
that
among
404(b)
clients,
significantly
more
likely
to
remove
a
partner
from
continuing
when
issued
an
ICO
any
of
their
clients
in
previous
year.
More
importantly,
we
individual
issuing
ICOs
experience
unfavorable
changes
portfolios
form
lower
fees
less
prestigious
assignments.
also
consequences
greatest
be
subjective
important
clients.
Our
results
consistent
with
experiencing
negative
strain
auditor-client
relations,
even
though
these
provide
valuable
information
capital
market
participants
not
reflect
quality.
SSRN Electronic Journal,
Год журнала:
2021,
Номер
unknown
Опубликована: Янв. 1, 2021
This
monograph
provides
a
thorough
review
of
earnings
quality
issues
and
analysis.
Its
primary
objectives
are
to
help
gain
deep
understanding
facilitate
the
development
comprehensive,
granular,
contextual
indicators
analyses.
While
there
several
alternative
definitions
quality,
focuses
on
sustainability
or
persistence
view,
which
emphasizes
valuation
implications.
With
working
definition
study
then
analyzes
comprehensive
line-item
financial
statement
it
relates
specific
issues.
The
also
describes
nonfinancial
including
proxies
for
incentives
ability
manipulate
as
well
transactions,
events
circumstances
that
inform
sustainability.
final
two
chapters
discuss
role
in
stock
return
anomalies
related
quality.
SSRN Electronic Journal,
Год журнала:
2021,
Номер
unknown
Опубликована: Янв. 1, 2021
Prior
studies
use
single
events
or
where
auditor
culpability
is
hard
to
determine
explore
the
consequences
of
reputation
loss
and
findings
vary.
Using
41
high-profile
audit-related
negative
involving
Big
4
audit
firms
from
2008-2017,
we
find
evidence
that
suggests
clients
react
negatively
loss.
Specifically,
auditors
experiencing
are
more
likely
lose
less
gain
new
clients.
Results
most
pronounced
when
demand
high
quality,
have
ex
ante
at
stake,
subject
significant
competition
pressure.
When
considering
market
responses,
fail
much
a
response
using
an
event-study
design,
but
do
ERCs
around
earnings
announcements
lower
for
with
experience
events.
SSRN Electronic Journal,
Год журнала:
2022,
Номер
unknown
Опубликована: Янв. 1, 2022
We
explore
how
audit
committees
(ACs)
support
engagement
teams
and
whether
AC
can
improve
auditors'
professional
skepticism.
first
survey
practitioners
find
that
is
multidimensional,
varies
between
engagements,
often
not
communicated
to
the
entire
team.
then
experimentally
investigate
explicit
communication
of
team
(by
partner
vs.
chair)
impacts
skepticism
auditors.
While
skeptical
judgments
are
consistently
high,
auditors
vary
in
their
actions.
When
management
attitudes
towards
poor,
by
increases
Direct
chair
does
increase
relative
when
conveys
support.
Our
findings
highlight
importance
for
teams,
lack
(or
thereof)
exists
on
many
engagements.
