The impacts of interaction of audit litigation and ownership structure on audit quality

Abstract 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 owne...
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Autor*in:	Riyadh Jassim AL Abdullah [verfasserIn] Mawih Kareem AL Ani [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2021

Schlagwörter:	Audit litigation Audit quality Ownership structure Emerging economy Oman

Übergeordnetes Werk:	In: Future Business Journal - SpringerOpen, 2017, 7(2021), 1, Seite 14
Übergeordnetes Werk:	volume:7 ; year:2021 ; number:1 ; pages:14

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.1186/s43093-021-00067-8

Katalog-ID:	DOAJ019140339

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source	In Future Business Journal 7(2021), 1, Seite 14 volume:7 year:2021 number:1 pages:14
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author	Riyadh Jassim AL Abdullah
spellingShingle	Riyadh Jassim AL Abdullah misc HF5001-6182 misc HG1-9999 misc Audit litigation misc Audit quality misc Ownership structure misc Emerging economy misc Oman misc Business misc Finance The impacts of interaction of audit litigation and ownership structure on audit quality
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topic_title	HF5001-6182 HG1-9999 The impacts of interaction of audit litigation and ownership structure on audit quality Audit litigation Audit quality Ownership structure Emerging economy Oman
topic	misc HF5001-6182 misc HG1-9999 misc Audit litigation misc Audit quality misc Ownership structure misc Emerging economy misc Oman misc Business misc Finance
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title	The impacts of interaction of audit litigation and ownership structure on audit quality
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title_auth	The impacts of interaction of audit litigation and ownership structure on audit quality
abstract	Abstract 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.
abstractGer	Abstract 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.
abstract_unstemmed	Abstract 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.
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The impacts of interaction of audit litigation and ownership structure on audit quality

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