Results 21 to 30 of about 201,088 (259)

Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?

Binus Business Review, 2020
The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatory IFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence, and monitoring intensity.
Rizal Mawardi, Laela Lanjarsih
doaj   +1 more source

Impact of Reputation of Public Accounting Firms as Mediating Between Leverage, Profitability and Company Size Against Audit Delay of Large Trading Companies on Indonesia Stock Exchange

Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2021
Financial statements delivered promptly are useful in analyzing and making decisions in the economic field that can contribute to national economic growth.
Astuti Astuti, Supitriyani Supitriyani, Lenny Dermawan Sembiring   +2 more
doaj   +1 more source

Determinants of audit delay: evidence from manufacturing sector of Indonesia

Audit Financiar, 2018
This paper is focused on the determinants of audit delay. The purpose of this paper is to examine the relationship between profitability, solvency, audit opinion and audit delay in manufacturing sector of companies listed on the Indonesian stock exchange.
doaj   +1 more source

Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia

Jurnal Kajian Akuntansi, 2019
This study aims to find empirical evidence about the effect of leverage, operating profit / loss, company size and the complexity of company operations on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 ...
Yogi Ginanjar, Melia Wida Rahmayani, Wulan Riyadi   +2 more
doaj   +1 more source

The Effect of Company Size, Solvency and Audit Committee on Delay Audit [PDF]

, 2019
Delay in financial reporting, a company complaint. Because the investor no longer believes. Therefore, audit delay needs to be addressed. This study aims to analyze and describe audit delay factors. The research method used is quantitative with secondary
Saragih, M. R. (Muhammad)
core  

Unraveling the Molecular Mechanisms of Glioma Recurrence: A Study Integrating Single‐Cell and Spatial Transcriptomics

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Glioma recurrence severely impacts patient prognosis, with current treatments showing limited efficacy. Traditional methods struggle to analyze recurrence mechanisms due to challenges in assessing tumor heterogeneity, spatial dynamics, and gene networks.
Lei Qiu, Yinjiao Fei, Jiaxuan Ding, Kexin Shi, Jinyan Luo, Yuchen Zhu, Xingjian Sun, Gefei Jiang, Yuandong Cao, Weilin Xu, Shu Zhou   +10 more
wiley   +1 more source

Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay

Jurnal Akuntansi, 2022
This research aims to determine the impact of firm age, Size of Public Accounting Firm (PAF size), and firm solvency on audit delay. The population in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX)
Oktariansyah Oktariansyah, Andri Eko Putra, Henny Karunia Putri   +2 more
doaj   +1 more source

Analisis Faktor-faktor yang Mempengaruhi Reporting Delay : Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia [PDF]

, 2015
Corporate managers tend to do reporting delay when there is bad news in the financial statements. On the other hand investors will delay investment decisions until they obtain information in the financial statements. Accordance with the signaling theory,
Donabella, A. A. (Alfa), Fuad, F. (Fuad)
core  

Evaluation of a Novel Electric Health Record Sidecar Application to Display Rheumatoid Arthritis Clinical Outcomes During Clinic Visits: Results of a Stepped‐Wedge Cluster Randomized Pragmatic Trial

Arthritis Care &Research, EarlyView.
Objective We developed a novel electronic health record sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk, Jing Li, Cathy Nasrallah, Cherish Wilson, Alicia Hamblin, Christine Hariz, Cammie Young, Stephen Shiboski, Emma Kersey, Mary Nakamura, Judith F. Ashouri, Mehrdad Matloubian, Andrew J. Gross, Jennifer Barton, Beth Berrean, Jonathan Prugh, Jinoos Yazdany   +16 more
wiley   +1 more source

The Effective Factors on Timeliness of Audit Report: Evidence from Iran [PDF]

مطالعات تجربی حسابداری مالی, 2006
An important qualitative attribute of financial statements is timeliness of their information. The recognition that the length of the audit may be the single most important  determinant  affecting  the timeliness of reporting, has motivated recent ...
Farokh Barzideh, Morteza Moayeri
doaj