Corporate characteristics, audit quality and managerial entrenchment during the COVID-19 crisis: evidence from an emerging country

Dakhli, Anissa; Mtiraoui, Abderraouf

doi:10.1108/ijppm-07-2021-0401

Cited by 11 publications

(7 citation statements)

References 102 publications

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“…Results of Alawaqleh, Almasria, Alsawalhah (2021) suggest a negative effect of CEO duality on audit quality. Dakhli and Mtiraoui's (2021) result also shows a negative and significant relationship between audit quality and managerial entrenchment based on four mechanisms such as CEO duality, CEO age, CEO seniority, and CEO tenure.…”

Section: Discussionmentioning

confidence: 85%

Auditing Engagement vs. Client Board Gender Diversity and Independence – Are There Any Relationships?

KNEZEVIC¹,

PAVLOVIC²,

BOJIČIĆ³

2022

BSSR

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The purpose of this paper is to answer the question of whether corporate governance in terms of gender structure of client corporate boards and CEO duality impact client's incentive and ability to engage in high-qualityaudit in companies a year before the Covid outbreak. Private and public corporations are included in the sample and statistical analysis is applied on auditor reports and client board characteristics (gender and independence) to find the existing relationships. The study revealed that client boards are more male-dominated, with much of them having CEO duality experience and therefore more being prone to engage a local auditor, much less to engage an international auditor, and reports are signed by a male auditor in more of the cases. Results also support the fact that auditing companies have been paying attention to gender issues with half of the auditors signing the report being female. It was found that gender composition of client board and CEO duality and audit opinion are not interrelated which is in line with other studies. The paper extends the growing literature on the linkage between audit quality board characteristics and it overcomes the limitation observed in Goranka KNEZEVIC, Vladan PAVLOVIC, Radica BOJICIC 206

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Section: Discussionmentioning

confidence: 85%

Auditing Engagement vs. Client Board Gender Diversity and Independence – Are There Any Relationships?

KNEZEVIC¹,

PAVLOVIC²,

BOJIČIĆ³

2022

BSSR

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“…, Bouaine et al, 2015 . (Dakhli and Mtiraoui, 2021, Samaha and Khalif, 2017, Guermezi and Bouri, 2017, McGee and Yuan, 2012) Management , Vol.67(9), pp.2089-2107. -Samaha, K. and Khlif, H. (2017, Audit-Related Attributes, Regulatory Reforms and Timely Disclosure: Further Evidence from an Emerging Market, Journal of Financial Reporting and Accounting, Vol.15(62), pp.158-179.…”

Section: )mentioning

confidence: 99%

أثر التدویر غیر الإلزامى للمراجع الخارجى على العلاقة بین الترسیخ الإدارى للمدیرین التنفیذیین والأداء المالى للشركات- دراسة تطبیقیة

علی¹

2023

مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه

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“…The effect of COVID-19 on audits and auditors has been the subject of several studies. Among them are studies that have been conducted by Albitar et al (2021); Dakhli and Mtiraoui (2021); Donatella et al (2021); Jamil (2021); Sultana et al (2021); Hay et al (2021); Nguyen and Kend (2021); Hategan et al (2022); Kend and Nguyen (2022). However, there is a shortage of prior research on the impact of COVID-19 on audit report delays.…”

Section: Introductionmentioning

confidence: 99%

“…However, there is a shortage of prior research on the impact of COVID-19 on audit report delays. Most studies focus more on other factors such as financial reporting and disclosure (Donatella et al, 2021;Sultana et al, 2021;Nguyen and Kend, 2021), auditor expectations (Hay et al, 2021), audit evidence (Hategan et al, 2022), audit risk, audit quality and audit procedures (Albitar et al, 2020;Dakhli and Mtiraoui, 2021;Kend and Nguyen, 2022), regulatory compliance (Jamil et al, 2021). In the context of Malaysian Islamic banks, this study investigates how COVID-19 has affected auditor fees, audit quality, and audit report lag.…”

Section: Introductionmentioning

confidence: 99%

The impact of COVID-19 on audit fees and audit report lag: Evidence from Malaysian Islamic Banks

Uyob¹

2023

jbis

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The world is currently dealing with a severe health, economic, and social crisis brought on by the coronavirus disease of 2019 (COVID-19), which has spread quickly. Globally, the COVID-19 epidemic has already had a significant negative impact on the economy and finances. This study investigates the effect of Pandemic COVID-19 on audit fees, audit quality and audit report lag. This study observes the annual reports of 16 Malaysian Islamic from 2016 to 2020. A panel data analysis is used for hypothesis testing. The study found that Islamic banks in Malaysia needed a longer time to issue audit reports during the Covid-19 crisis than before the crisis. However, audit fees and quality are not affected by the Covid-19 crisis. This study is only on data from Licensed Islamic banks in Malaysia. Therefore, this study cannot be generalised to the entire economy of Malaysia.This study is helpful for future researchers in contributing literature to their study and helpful for policymakers to be better prepared to face the risk of future crises.

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Corporate characteristics, audit quality and managerial entrenchment during the COVID-19 crisis: evidence from an emerging country

Cited by 11 publications

References 102 publications

Auditing Engagement vs. Client Board Gender Diversity and Independence – Are There Any Relationships?

Auditing Engagement vs. Client Board Gender Diversity and Independence – Are There Any Relationships?

أثر التدویر غیر الإلزامى للمراجع الخارجى على العلاقة بین الترسیخ الإدارى للمدیرین التنفیذیین والأداء المالى للشركات- دراسة تطبیقیة

The impact of COVID-19 on audit fees and audit report lag: Evidence from Malaysian Islamic Banks

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