Results 101 to 110 of about 27,302 (302)

Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]

open access: yesپژوهش‌های حسابرسی حرفه‌ای
The objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee   +2 more
doaj   +1 more source

Implementing Indigenous Data Sovereignty in Australia: A Five‐Phase Framework for Indigenous Data Governance

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article presents the development of a five‐phase Indigenous Data Governance (IDGov) Framework in Australia, focusing on partnerships between the Aboriginal Community Controlled Health Organisation (ACCHO) sector and non‐Indigenous health entities.
Jacob Prehn   +4 more
wiley   +1 more source

Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia

open access: yesJurnal Akuntansi dan Keuangan, 2014
Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay.
Apriayanti Apriayanti, Setyarini Santosa
doaj  

Nothing to See Here: Researching Non‐Recent Child Abuse in Schools and the Politics of Silence

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT While institutions, including schools, have responsibilities to protect children from harm, responses to instances of child sexual abuse have often exhibited avoidance and denial. Recent public inquiries in Australia revealed that some institutions, particularly in the Catholic sector, employed a deliberate strategy of silence which was used ...
John Crowley   +2 more
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) [PDF]

open access: yes, 2010
Pelaporan keuangan merupakan wahana bagi perusahaan untuk mengkomunikasikan berbagai informasi dan pengukuran secara ekonomi mengenai sumber daya yang dimiliki serta kinerja kepada berbagai pihak.
MUKHTI, GALIH PRASETYA
core  

PENGARUH KUALITAS AUDITOR, KOMITE AUDIT, AUDIT DELAY, AUDIT TENURE TERHADAP KUALITAS AUDIT

open access: yesAkuntansi Prima, 2022
The purpose of this study is to examine and analyze whether the quality of the auditor, audit committee, audit delay and audit tenure affect audit quality. This study uses a banking population listed on the BEI amounting to 45 banks, and a sample that meets the criteria as many as 43 banks.
openaire   +1 more source

Barriers and Enablers for Effective Support Coordination in the National Disability Insurance Scheme

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Support coordinators act as intermediaries between the National Disability Insurance Scheme (NDIS) and participants, facilitating access to funded supports. To optimise outcomes, they must navigate NDIS complexities, identify services that meet individual needs and engage with diverse stakeholders.
Sharyn McDonald   +3 more
wiley   +1 more source

Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay

open access: yesحسابداری و شفافیت مالی
Purpose: Since the audit report contains the opinion of the auditors about the credibility of the financial statements, investors usually prefer that the audit report be submitted with less delay.
Mohammad Ali Sari
doaj  

FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia)

open access: yesKeberlanjutan, 2017
This study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population
Abdullah Mubarok
doaj   +1 more source

How Are Australian Local Governments Responding to the Homelessness Crisis? Findings From a National Study

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australian local governments are facing intensifying pressures to respond to worsening visible homelessness. This paper presents one of the first national studies on how local governments are responding to these pressures, and the first since the onset of the post‐pandemic housing crisis.
Andrew Clarke   +3 more
wiley   +1 more source

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