Results 21 to 30 of about 9,344 (218)
Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of non-financial firms in Nigeria.
Chinedu Francis Egbunike +3 more
doaj +1 more source
PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
Monex: Journal Research Accounting Politeknik Tegal, 2020 This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017.
Zahra Ismi Fauziyyah +1 more
doaj +1 more source
Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee
AFRE (Accounting and Financial Review), 2021 This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia
Yeni Anggriani +2 more
doaj +1 more source
Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan
Jurnal Ilmiah Akuntansi, 2020 The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company ...
Robertus Nakacama Erik Tat +1 more
doaj +1 more source
Factors influencing independent audit fees: Multi-group analysis PLS-SEM and moderate mode [PDF]
Management Science Letters, 2019 This study is conducted to investigate the levels of factors influencing audit fees for clients of Vietnamese garment and textile firms. Data are collected from 186 auditors in independent audit firms in Vietnam.
Manh Dung Tran +5 more
doaj +1 more source
HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY
Jurnal Akuntansi Universitas Jember, 2018 This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to ...
Aprilya Dwi Yandari, Erina Sudaryati
doaj +1 more source
Auditor’s specialization and audit fee in military-connected firms
Jurnal Akuntansi dan Auditing Indonesia, 2020 The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 ...
Almira Zuniga Setiadi, Iman Harymawan
doaj +1 more source
Audit Fees: The Role of Regulation of Audit Services Fees [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low audit effort, low audit quality and finally low financial reporting.
Mehdi Yari +3 more
doaj +1 more source
Does audit fee stickiness and audit quality are reciprocal?
JPPI (Jurnal Penelitian Pendidikan Indonesia)This study examines the relationship between audit fee stickiness and audit quality to determine whether they mutually affect each other. Using panel data and fixed-effects as well as common-effects regression methods, the study evaluates how total ...
Slamet Wahyudi
doaj +1 more source
Pengaruh Leverage, Pergantian Manajemen, dan Audit Fee Terhadap Auditor Switching
Jurnal ASET (Akuntansi Riset), 2019 . The purpose of this study is to investigate the effect of partial or simultaneous leverage variables, management changes, and audit fees on auditor switching on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The
Syarifah Nadya Adli, Elly Suryani
doaj +1 more source