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Opinión de auditoría de negocio en marcha y experiencia específica de la empresa de proveedores de IAF subcontratados: evidencia empírica de un mercado emergente

Resumen

Objetivo e interés del trabajo: Este estudio examina el efecto de la experiencia específica de la empresa de los proveedores de IAF subcontratados en la opinión de auditoría de empresa en marcha.
Diseño de la metodología: con base en los antecedentes teóricos de la agencia, así como en estudios relevantes de la literatura de auditoría, la hipótesis del estudio se desarrolla y prueba mediante regresión probit para analizar los datos de 1,071 observaciones de años-empresa enumeradas en el mercado de capitales de Omán durante el período. 2006-2019.
Resultados: El resultado es consistente con la hipótesis de que las empresas omaníes que cotizan en bolsa con una mayor dependencia de los proveedores IAF subcontratados que tienen suficiente experiencia específica de la empresa tienen menos probabilidades de recibir una opinión de auditoría de negocio en marcha.
Implicaciones prácticas: el estudio actual refuerza las implicaciones teóricas y prácticas para los reguladores, auditores, accionistas y tomadores de decisiones al proporcionar la primera evidencia empírica sobre la relación entre la experiencia específica de la empresa de los proveedores de IAF subcontratados y la opinión de auditoría de negocio en marcha, en un emergente asiático. mercado, específicamente omaní, contexto.

Citas

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