Effect of Audit Quality and CEO Remuneration On Firm Performance: A Study on Pakistan Stock Exchange-Listed Non-Financial Firms

Mehran, Muhammad Taqi; Zubair, Faiza; Ahmed, Wafaq

doi:10.24088/ijbea-2022-73006

Cited by 4 publications

(4 citation statements)

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“…These factors are considered vital as if the auditor is not specialized in the industry, he/she may not put rational judgment (Khan et al, 2022). Auditor's tenure also defines his experience in the field (Mehran et al, 2022). Similarly, audit quality can be estimated through auditor independence, which means that he/she is not under any pressure (Farid et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…Industry specialization helps the audit firm increase the demand for audit but increases the demand from on audit services; improve the audit quality through economy of scale. It enables the audit firm to differentiate audit products and services, reduces the hurdles to entry within the new entrants to speculate within the significant and relevant industries, and affects the auditor-client relationship like review charges and money-related announcing quality (Farid et al, 2021;Mehran et al, 2022;Robin and Zhang, 2015). Feng et al (2021) find a higher market valuation of cash holding for firms evaluated by industry authority examiners.…”

Section: Introductionmentioning

confidence: 99%

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Impact of Audit Quality on Stock Price Crash Risk: Evidence from Pakistan Stock Exchange

et al. 2022

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Stock price crash risk is an unfavourable event in business that may decrease the shareholder’s wealth and hurt stability and capital market growth. This study investigates the impact of audit quality measured by auditor industry specialization (AIS), audit tenure (AT), audit committee independence (ACI), audit firm size(AFS)) on stock value crash (measured by down-to-up unpredictability) for a sample of 70 non-financial firms listed in Pakistan Stock Exchange during from 2009 to 2018. Efficient governance enriches financial and operational directness, which cuts down the stock value crashes in rotation. Facing crash risk difficulties, traders impart more funds to stocks of well-regime organizations. The fixed effect model results show that AIS and ACI have a negative and significant impact on crash risk, while there is a positive impact of AFS on stock price crash risk. Moreover, it concludes that it has an insignificant impact on stock price crash risk in Pakistan. It is concluded that effective audit quality lessens the difficulty of data abnormality and improves stock price crash risk. This study has importance for investors to help them identify the most liquid stock and will enable them to decide which stocks to acquire and which to dispose of. This study will also be helpful for academics and scholars to bridge this gap on the influence of audit quality practices on the economic consequences of Pakistan. It will be useful for future research as well as because it will become part of the empirical literature on the economic consequence of stock markets.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Impact of Audit Quality on Stock Price Crash Risk: Evidence from Pakistan Stock Exchange

et al. 2022

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“…Auditors are also considered among the key elements in protecting the interests of shareholders and, ultimately, ensuring companies' success (Al-ahdal and Hashim, 2022;Muhammad et al, 2022;Sattar et al, 2020). Salehi et al (2019a, b) reveal that the expertise and knowledge of auditors are likely to determine audit quality.…”

Section: Introductionmentioning

confidence: 99%

The impact of audit members' self-esteem and narcissism on organizational knowledge sharing among audit firms

Salehi,

Rouhi

2023

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PurposeThis study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing.Design/methodology/approachThis study uses a questionnaire to measure the employed variables: self-esteem, narcissism and knowledge-sharing. The study's statistical population includes auditors membered in the Association of Iranian Certified Public Accountants (AICPA), through which the statistical sample is 153 auditors chosen to analyze the collected information. Finally, the survey-based approach is employed to test the association between variables.FindingsThe results showed a positive and significant relationship between the positive dimension of self-esteem and knowledge sharing of auditors. In contrast, the effect of the negative dimension of self-esteem and narcissism on knowledge sharing is negative and significant.Practical implicationsAccording to the importance of particular personality traits in audit staff and their impact on improving the efficiency and performance of auditors, audit firms are recommended to employ audit staff suitable for their organizational objectives by taking some psychological tests during recruitment.Originality/valueThe findings expand knowledge sharing and create a new perspective in related research since this is among the pioneer studies investigating the impact of personality traits of individual auditors, particularly narcissism and self-esteem, on encouraging them to share knowledge.

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“…,Mehran et al (2022),Rehman et al (2021), andWang et al (2021) demonstrated that executive compensation is positively associated with FP as measured by the return on assets (ROA), return…”

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confidence: 99%

Empirical Evidence of the Impact of Senior Executive Ownership on Firm Performance: Classification of Investments in Equity Instruments under IFRS 9 as a Mediator Variable

Deef

2023

مجلة البحوث المحاسبية

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Effect of Audit Quality and CEO Remuneration On Firm Performance: A Study on Pakistan Stock Exchange-Listed Non-Financial Firms

Cited by 4 publications

References 0 publications

Impact of Audit Quality on Stock Price Crash Risk: Evidence from Pakistan Stock Exchange

Impact of Audit Quality on Stock Price Crash Risk: Evidence from Pakistan Stock Exchange

The impact of audit members' self-esteem and narcissism on organizational knowledge sharing among audit firms

Empirical Evidence of the Impact of Senior Executive Ownership on Firm Performance: Classification of Investments in Equity Instruments under IFRS 9 as a Mediator Variable

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