Artikel
The impacts of interaction of audit litigation and ownership structure on audit quality
This study examines the impact of the interactions of audit litigation and ownership structure on audit quality by Big 4 and non-Big 4 audit firms in Oman. This study uses modified audit opinion as proxies for audit quality, binary variable for audit litigation and percentage of shares owned by large shareholders and minority shareholders (consisting of Arab [non-GCC] shareholders) for ownership structure. The study uses size, risk, types of activity and ages of the firms as control variables. For the analysis and explanation of results descriptive statistics, correlation, regression techniques and T-test are used. Based on a sample of 107 listed companies on Muscat Securities Market (MSM) for 2013-2017, we find that audit litigation has a significant impact on audit quality for Big 4 audit firms, but not for non-Big 4 audit firms. Also, the results indicate that there is no difference between Big 4 and non-Big 4 audit firms as far as litigation risk is concerned.
- Language
-
Englisch
- Bibliographic citation
-
Journal: Future Business Journal ; ISSN: 2314-7210 ; Volume: 7 ; Year: 2021 ; Issue: 1 ; Pages: 1-14 ; Heidelberg: Springer
- Classification
-
Management
Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
Accounting and Auditing: General
Auditing
- Subject
-
Audit litigation
Audit quality
Emerging economy
Oman
Ownership structure
- Event
-
Geistige Schöpfung
- (who)
-
Al Abdullah, Riyadh Jassim
Al-Ani, Mawih Kareem
- Event
-
Veröffentlichung
- (who)
-
Springer
- (where)
-
Heidelberg
- (when)
-
2021
- DOI
-
doi:10.1186/s43093-021-00067-8
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Al Abdullah, Riyadh Jassim
- Al-Ani, Mawih Kareem
- Springer
Time of origin
- 2021
Other Objects (12)
Audit fees, patent litigation, and long-term performance
Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
How audit effort affects audit quality: An audit process and audit output perspective
Energy audits : theoretical examination and modeling of energy audits
Audit services, non-audit services, and audit firm tenure : Three perspectives on audit quality
Audit services, non-audit services, and audit firm tenure: Three perspectives on audit quality
Three essays on the role of non-audit services for audit pricing and audit quality
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques
Antecedents and internal audit quality implications of internal audit effectiveness
Audit mandates, audit firms, and auditors
The effect of application of standard audit hour on audit quality under external audit law – Evidence from Korea
The impact of European audit legislation on audit fees, audit quality, and the audit market : empirical investigations in the German setting
Audit fees, patent litigation, and long-term performance
Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
How audit effort affects audit quality: An audit process and audit output perspective
Energy audits : theoretical examination and modeling of energy audits
Audit services, non-audit services, and audit firm tenure : Three perspectives on audit quality
Audit services, non-audit services, and audit firm tenure: Three perspectives on audit quality
Three essays on the role of non-audit services for audit pricing and audit quality
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques
Antecedents and internal audit quality implications of internal audit effectiveness
Audit mandates, audit firms, and auditors
The effect of application of standard audit hour on audit quality under external audit law – Evidence from Korea
The impact of European audit legislation on audit fees, audit quality, and the audit market : empirical investigations in the German setting
Audit fees, patent litigation, and long-term performance
Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
How audit effort affects audit quality: An audit process and audit output perspective
Energy audits : theoretical examination and modeling of energy audits
Audit services, non-audit services, and audit firm tenure : Three perspectives on audit quality
Audit services, non-audit services, and audit firm tenure: Three perspectives on audit quality
Three essays on the role of non-audit services for audit pricing and audit quality
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques
Antecedents and internal audit quality implications of internal audit effectiveness
Audit mandates, audit firms, and auditors
The effect of application of standard audit hour on audit quality under external audit law – Evidence from Korea