Results 11 to 20 of about 9,344 (218)

The Impact of Company Size Indicators on the Audit Fee [PDF]

open access: yesAudit Financiar, 2023
Audit fees are among some of the most important concerns of audit firms, financial/statutory audit regulators and academia. The objective of this paper is to analyze and evaluate the impact of company size indicators on the formation of audit fees. Based
Ovidiu Constantin BUNGET, Cristian LUNGU
doaj   +1 more source

Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit

open access: yesJurnal ASET (Akuntansi Riset), 2019
. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality.
Dinie Setyawati, R. Nelly Nur Apandi
doaj   +1 more source

Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics

open access: yesSriwijaya International Journal of Dynamic Economics and Business, 2018
The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality.
Alexander Olawumi Dabor, Uyagu Benjamine
doaj   +1 more source

PENGARUH STRUKTUR UTANG, PERINGKAT KREDIT, DAN STRUKTUR MODAL TERHADAP IMBAL JASA AUDIT

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2020
Introduction: The purpose of this study is to empirically examine any effect of short-term debt structure, credit ratings, and capital structure on the audit fee. The sample used in this study are the companies listed in the PT Pemeringkat Efek Indonesia
Adi Darmawan Ervanto, Andry Irwanto
doaj   +1 more source

DETERMINANTS OF AUDIT FEE AT PUBLIC ACCOUNTING FIRMS IN EAST JAVA

open access: yesJurnal Aplikasi Manajemen, 2019
This study examines the determinants of audit fee at Public Accounting Firms (KAP) in East Java, Indonesia. The determinants tested in this study consist of audit size, complexity, audit risk, non-audit services, and internal control. Respondents in this
Nurkholis Nurkholis, Gede Krisnawan
doaj   +1 more source

PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA

open access: yesRiset Akuntansi, 2021
This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018.
Asih Machfuzhoh
doaj   +1 more source

The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2020
This paper aims to assess the relationship between management ability and audit fees by considering firm credit and auditor’s dependency during the financial crisis.
Iman Rasaei, Mahmoud Mousavi Shiri
doaj   +1 more source

PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2018
This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of  2013-2015.
Ninik Andriani, Nursiam Nursiam
doaj   +1 more source

Board structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community

open access: yesCogent Business & Management, 2023
This study examines the moderating effect of audit fee on the relationship between board structure and the likelihood of financial statements fraud (LFSF).
Lucas Ekiru Kaituko   +2 more
doaj   +1 more source

The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2020
This paper is aimed to review the effects of financial professional expertise of the auditIn this study, we investigated the effect of audit committee members’ financial expertise on the relationship between the environmental risks of the company ...
Rafik Baghoomian, Erfan Mohammadi
doaj   +1 more source

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