Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors [PDF]
, 2000 This paper presents direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship - finance directors (FDs) and audit engagement partners (AEPs).
Brandt, Richard +5 more
core +1 more source
, 2022 This study aims to examine the influence of audit tenure, audit fees, audit committee, and company size on audit quality. The population of this study is food and beverages listed on the Indonesian Stock Exchange with a new classification, namely ...
Purnamasari, Dian Indri +2 more
core +1 more source
The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality
Accounting Analysis Journal, 2020 The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
doaj +1 more source
The Influence of Audit Committee Characteristics on Firm Profitability in Ghana
The Indonesian Journal of Accounting ResearchThis study explored how audit committee characteristics—specifically independence, meeting frequency, size, and financial expertise—affect the profitability of companies listed on the Ghana Stock Exchange.
Alhassan Musah +3 more
doaj +1 more source
Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance
JAS (Jurnal Akuntansi Syariah), 2023 Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained.
Emy Widyastuti, Anis Rimba Utami
doaj +1 more source
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +3 more
core +1 more source
THE INFLUENCE OF COMPANY SIZE, KAP SIZE, AND AUDIT COMMITTEE, ON AUDIT FEE
International Journal of Economy, Education and Entrepreneurship (IJE3)This research examines the impact of Company Size (UP), Public Accounting Firm Size (UK), and the Existence of an Audit Committee (KA) on Audit Fees in banking companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2019 period. By using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach via ...
Muhsin Muhsin +2 more
openaire +1 more source
The oversight responsibilities of audit committees: the problems facing the development of audit committees in Egypt [PDF]
, 2003 An increasing number of earnings restatements by publicly traded companies in the USA coupled with allegations of financial statement fraud and lack of responsible corporate governance have sharpened the ever increasing attention on corporate governance ...
Soliman, Mohamed Moustafa Youssef
core
THE EFFECT OF COMPANY SIZE, AUDIT TENURE, AND AUDIT COMMITTEE ON AUDIT QUALITY
Jurnal ManajemenThis study aims to determine the simultaneous and partial effects on audit quality in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period consisting of factors such as company size, audit period, and audit committee.
Shelly Farida Tobing +3 more
openaire +1 more source