Sentence examples for in auditor from inspiring English sources

The rise in auditor disputes this year has coincided with sustained pressure on pay deals after last year's shareholder spring.

Our study should also be of interest to investors, audit firms, audit committees, managers, researchers, and other stakeholders interested in auditor oversight, auditor reputation and measures of auditor quality.

Finally, we find that lenders perceive no decrease in auditor objectivity or reliability when existing independence rules are violated by combining audit services with nonaudit services for prospective borrowers.

We investigate the degree of flexibility in auditor and client initial negotiation positions, whether auditors and clients accurately perceive the other party's positions, and the types of negotiation tactics that may be used by both parties.

A unique feature of our setting is that we can observe public signals of audit failures (i.e., financial statement restatements) that, presumably, should drive shareholder dissent in auditor selection.

Aguiar-Díaz and Díaz-Díaz (2015) identify differences in auditor behavior that are linked to client size: Big 4 and Second-Tier firms provide higher audit quality when they audit large client companies, whereas Second-Tier firms provide lower audit quality for their smaller clients.

Now power has shifted in auditors' favour.

But they intend to send in auditors to make sure improvements have been made.

And it leans on potentially dissenting voices, sending in auditors and tax inspectors to keep opposition media outlets in line.

"Historically, when there have been changes in auditors, they happen for very different reasons from those cited by companies switching auditors now," he said.

The use of automated content analysis methodology also helped us identify potential disconnects between terminology used in auditors' reports and that used in published frameworks and guidelines.