Audit Committee Networks and Audit Fees: A European Analysis
Accounting &Finance, EarlyView.ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo +2 more
wiley +1 more source
Pengaruh Modal Kerja Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia [PDF]
, 2015 Capital work is the company\u27s investment in current assets, such as cash, inventory, and accounts receivable. Working capital needed to carry out activities of daily operational a company to abtain the expexted profit.
Desmiyawati, D. (Desmiyawati) +2 more
core
Accounts Receivable and Revenue
Dialogue, 2023 Revenues are the lifeblood of any organization. Without cash inflows, the entity may cease to exist. The sales account is closely tied to accounts receivables, therefore, evidence supporting accounts receivable tends to support sales.
openaire +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
Perlindungan Hukum Bagi Penerima Fidusia Atas Jaminan Berupa Piutang Berdasarkan Surat Daftar Piutang Yang Dibuat Oleh Pemberi Fidusia (Studi Terhadap Pasal 9 Undang-undang Nomor 42 Tahun 1999 Tentang Jaminan Fidusia) [PDF]
, 2016 Accounts Receivable as one of the fiduciary collaterals has been regulated in Law No. 42 of 1999 Article 9 concerning Fiduciary Collateral. However, the regulation is still powerless in providing legal certainty for creditor as the fiduciary acceptor who
Anggun, W. P. (Windy)
core +1 more source
Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
FIKIH ZAKAT SIMPANAN DI BANK DAN HUKUM-HUKUMNYA
al-Uqud: Journal of Islamic Economics, 2017 The potential of zakah of savings on Banks in Indonesia in 2011 reached 17 T. According to the jumhur (konsensus) of contemporary fuqaha (jurist), saving in banks, essentially, are accounts receivable (qardh).
Atep Hendang Waluya
doaj +1 more source
Trade credit portfolio selection – a markovian approach [PDF]
The application of stochastic processes to the prediction of accounts receivable and cash flow is a classic financial operations research problem. Although there is a vast related literature, some theoretical and practical problems still exist.
Dariusz Wedzki
core
Pengaruh Manajemen Modal Kerja terhadap Tingkat Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013 [PDF]
, 2014 The purpose of this study was to determine the effect of working capital management which consists of cash turnover, working capital turnover, inventory turnover and accounts receivable turnover to the level of profitability in the food and beverage ...
Santhi, I. W. (Istri) +1 more
core
Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach
Accounting &Finance, EarlyView.ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal +3 more
wiley +1 more source