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Provision of NAS and Auditor Independence: an Analysis Using Informativeness of Earnings

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dc.contributor.author Khaled, Mohammed
dc.contributor.author Islam, Ainul
dc.contributor.author van Zijl, Tony
dc.contributor.author Karim, Waresul
dc.date.accessioned 2008-04-07T22:55:30Z
dc.date.accessioned 2022-07-05T02:40:34Z
dc.date.available 2008-04-07T22:55:30Z
dc.date.available 2022-07-05T02:40:34Z
dc.date.copyright 2005
dc.date.issued 2005
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18725
dc.description.abstract Econometric analysis – using panel data methods – of data on securities traded on the Dhaka Stock Exchange, Bangladesh, over the period 199599 indicates that audit quality may not necessarily increase with auditor size. However, choice of a large auditor does seem to alleviate any negative impact of nonaudit services on the confidence of investors. A lesson from this seems to be that companies requiring a relatively large amount of nonaudit services from their auditor should find it worthwhile to hire a big audit firm albeit with a fee premium. Another interesting result is that companies declaring negative earnings do not appear to suffer any detriment to their share returns as the link between earnings and returns is significantly weakened when announced earnings are negative. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.relation.ispartofseries No. 26 en_NZ
dc.subject Investor confidence en_NZ
dc.subject Developing countries en_NZ
dc.subject Audting standards en_NZ
dc.title Provision of NAS and Auditor Independence: an Analysis Using Informativeness of Earnings en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 350100 Accounting, Auditing and Accountability en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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