Results 71 to 80 of about 27,302 (302)
Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [PDF]
مجله دانش حسابداری, 2016 Since investors react to delay in presentation of financial statements by firms, and this leads to reconsidering their investment locations, this study concentrated on empirical investigation of the role of mediator of abnormal audit report delay in ...
GholamHossein Mahdavi +1 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Binus Business Review, 2012 There are several factors that affect the company's delay in submitting the financial statements are often referred to as Audit Delay, among others IFRS (International Financial Reporting Standards), firm size, profitability, size public accounting firm,
Stepvanny Margaretta, Gatot Soepriyanto
doaj +1 more source
The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching
Accounting Analysis Journal, 2020 Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, audit delay, dan audit fee terhadap auditor switching dengan reputasi auditor sebagai variabel moderating.
Aliffa Nurul Qomari, Dhini Suryandari
doaj +1 more source
Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit
Jurnal Inovasi Ekonomi Syariah dan AkuntansiThe purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further
null Shopia Aulia Tasya +1 more
openaire +1 more source
DO AUDIT DELAY INFLUENCE BY MANAGEMENT AND SHAREHOLDERS?
International Journal of Latest Research in Engineering and Management (IJLREM), 2023 Purpose: This study is going to contribute to explain the existence audit delay occur due to information risk because of conflict interest between management and shareholders. Methodology/approach: Non-financial firms listed on the Indonesia Stock Exchange in 2020 constitute the population of this study.
Saeed, Abdulmalek M.M. +3 more
openaire +2 more sources
Agribusiness, EarlyView.ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda +3 more
wiley +1 more source
El Muhasaba: Jurnal Akuntansi, 2014 Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias +1 more
doaj +1 more source
Annals of Gastroenterological Surgery, EarlyView.This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi +8 more
wiley +1 more source