Do Auditor Attibutes Affect the Value of Global Diversification?
A Master of Science thesis in Accounting (MSA) by Amina Liya entitled, “Do Auditor Attibutes Affect the Value of Global Diversification?”, submitted in May 2025. Thesis advisor is Dr. Feras M. Salama. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Conse...
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| Format: | doctoralThesis |
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2025
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| Online Access: | https://hdl.handle.net/11073/26134 |
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| _version_ | 1870676404299890688 |
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| author | Liya, Amina |
| author_facet | Liya, Amina |
| author_role | author |
| dc.contributor.none.fl_str_mv | Salama, Feras |
| dc.creator.none.fl_str_mv | Liya, Amina |
| dc.date.none.fl_str_mv | 2025-06-18T07:20:36Z 2025-06-18T07:20:36Z 2025-05 |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | 33.232-2025.15 https://hdl.handle.net/11073/26134 |
| dc.language.none.fl_str_mv | en_US |
| dc.subject.none.fl_str_mv | Auditor size Auditor tenure Global diversification Excess value Earnings management |
| dc.title.none.fl_str_mv | Do Auditor Attibutes Affect the Value of Global Diversification? |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/doctoralThesis |
| description | A Master of Science thesis in Accounting (MSA) by Amina Liya entitled, “Do Auditor Attibutes Affect the Value of Global Diversification?”, submitted in May 2025. Thesis advisor is Dr. Feras M. Salama. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form). |
| format | doctoralThesis |
| id | aus_7989340e308d92a3dc4e92142886b8d4 |
| identifier_str_mv | 33.232-2025.15 |
| language_invalid_str_mv | en_US |
| network_acronym_str | aus |
| network_name_str | aus |
| oai_identifier_str | oai:repository.aus.edu:11073/26134 |
| publishDate | 2025 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| spelling | Do Auditor Attibutes Affect the Value of Global Diversification?Liya, AminaAuditor sizeAuditor tenureGlobal diversificationExcess valueEarnings managementA Master of Science thesis in Accounting (MSA) by Amina Liya entitled, “Do Auditor Attibutes Affect the Value of Global Diversification?”, submitted in May 2025. Thesis advisor is Dr. Feras M. Salama. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).The diversification discount refers to a concept where diversified firms trade at a lower valuation than their non-diversified peers. This study examines how audit quality, proxied by auditor size and auditor tenure, moderates the relationship between global diversification, firm value, and earnings management. The findings indicate that higher audit quality is associated with a higher valuation for globally diversified firms, with audit tenure exhibiting a non-linear relationship. Additionally, audit quality is also linked to a reduction in earnings management for globally diversified firms. The results are robust to alternate proxies of both global diversification and earnings management.School of Business AdministrationDepartment of AccountingMaster of Science in Accounting (MSA)Salama, Feras2025-06-18T07:20:36Z2025-06-18T07:20:36Z2025-05info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisapplication/pdf33.232-2025.15https://hdl.handle.net/11073/26134en_USoai:repository.aus.edu:11073/261342026-06-09T05:47:16Z |
| spellingShingle | Do Auditor Attibutes Affect the Value of Global Diversification? Liya, Amina Auditor size Auditor tenure Global diversification Excess value Earnings management |
| status_str | publishedVersion |
| title | Do Auditor Attibutes Affect the Value of Global Diversification? |
| title_full | Do Auditor Attibutes Affect the Value of Global Diversification? |
| title_fullStr | Do Auditor Attibutes Affect the Value of Global Diversification? |
| title_full_unstemmed | Do Auditor Attibutes Affect the Value of Global Diversification? |
| title_short | Do Auditor Attibutes Affect the Value of Global Diversification? |
| title_sort | Do Auditor Attibutes Affect the Value of Global Diversification? |
| topic | Auditor size Auditor tenure Global diversification Excess value Earnings management |
| url | https://hdl.handle.net/11073/26134 |