Results 41 to 50 of about 27,302 (302)
Audit Tenure dan Ukuran Kantor Akuntan Publik Mempengaruhi Audit Delay
, 2022 Due to delays in annual financial reporting, a number of IDX issuers were subject to administrative sanctions by the Indonesia Stock Exchange. One of the reasons is that auditors find it difficult to confirm the financial statements of a company.
Feryandi, Ari, Suhayati, Ely
core +2 more sources
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 +2 more
doaj +1 more source
The Audit Quality and Audit Delay: Evidence from Indonesia
Business Perspective Review, 2020 Purpose: This study specifically aims to identify the impact of Audit Quality on Audit Delay. Audit Quality is measured by the proxy log natural fee audit (LNFE). Methods: This is a causal research with quantitative analysis. This study involves six companies listed in the sub-sectors of Cable under the manufacturing sector in the Indonesia Stock
T. Husain +1 more
openaire +2 more sources
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
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
wiley +1 more source
AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2020 Lengthy delays in the publication of financial reports may adversely affect the efficiency of capital markets. The current study investigates the effect of auditing firm rotation on financial report disclosure dates. Accordingly, 1.200 company-year observations obtained from annual reports of non-financial institutions traded on the Borsa Istanbul for ...
TUAN, Koray +3 more
openaire +3 more sources
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
Determinants That Influence Audit Delay
Global Financial Accounting Journal, 2023 Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise.
Kennardi Tanujaya, Sinta Nuriah
openaire +1 more source
Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig +9 more
wiley +1 more source
Industry expertise on audit committee and audit report timeliness
Cogent Business & Management, 2021 Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh +3 more
doaj +1 more source