Results 71 to 80 of about 79,614 (243)
Accounting &Finance, EarlyView.ABSTRACT This paper examines the effect of audit fee regulation on audit fees and audit outcomes. Leveraging the staggered introduction of audit fee restrictions in different Chinese provinces, we find that audit fee regulation is effective in curbing lowballing behaviours and improving audit quality.
Zhili Tian, Yiye Liu, Yixuan Zhang
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
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Accounting &Finance, EarlyView.ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source
Analisis Pengaruh Perputaran Piutang Terhadap Return on Investment Pada PT Goodyear Indonesia, Tbk. [PDF]
, 2016 PT Goodyear Indonesia, Tbk. is a company engaged in the production of the tire industry. Thepurpose of research is to find out how the development of accounts receivable turnover, howto accounts receivable turnover influence to the Return On Investment ...
JAYA, S. (SANDY)
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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
Internal control system of accounts receivable: directions of perfection
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019 The basic stages of internal control of account receivable are investigated, namely previous, current and result. Methodology of rating estimation of potential customers, that will increase efficiency of previous control, is offered. Grouping of integral
Payanok T.M.
doaj +1 more source
Toimintaohje myyntireskontranhoitajalle : Case: Koululiikuntaliitto Ry [PDF]
, 2014 Opinnäytetyö on toiminnallinen opinnäytetyö, jonka tuotoksena syntyi toimintaohje Koululii-kuntaliiton myyntireskontranhoitajalle. Tutkimusmenetelmänä on käytetty laadullista tutki-musmenetelmää.
Rikkonen, Elisa
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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
Особенности управления дебиторской задолженностью в сфере электроэнергетики
Корпоративные финансы, 2017 The article is devoted receivables at the electric power industry. Management of accounts receivable is an important com-ponent of financial management.
Irina Batina, Egor Teploukhov
doaj +1 more source
Управление дебиторской задолженностью [PDF]
, 2012 Рассмотрен инструментарий анализа и оценки дебиторской задолженности, направления усовершенствования управления дебиторской задолженностью фирмы в целях повышения ее экономического потенциала.Considered tools of analysis and evaluation of accounts ...
Голубева, Т. В. +2 more
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