Results 41 to 50 of about 192,805 (309)

PENGARUH INDEPENDENSI, KOMPETENSI DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Survey pada 10 Kantor Akuntan Publik di Kota Bandung) [PDF]

open access: yes, 2018
ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana Independensi, Kompetensi, fee Audit, Kualitas Audit dan seberapa besar pengaruh Independensi, Kompetensi, fee Audit, terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Bandung ...
Gilang Anggika, 144020089   +1 more
core   +3 more sources

Does audit fee stickiness and audit quality are reciprocal?

open access: yesJPPI (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

Determinant of Audit Fee

open access: yesWiga : Jurnal Penelitian Ilmu Ekonomi, 2021
The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures.
Retno Cahyaningati   +2 more
openaire   +1 more source

Pengaruh Leverage, Pergantian Manajemen, dan Audit Fee Terhadap Auditor Switching

open access: yesJurnal 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

Abnormal audit fees and audit quality: initial evidence from the German audit market [PDF]

open access: yesJournal of Business Economics, 2014
This study investigates the economic auditor–client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334 firm-year observations for the period from 2005 to 2010.
Krauß, Patrick   +2 more
openaire   +1 more source

China’s audit market competition and the competitive strategies of the international Big 4 audit firms

open access: yesChina Journal of Accounting Studies, 2023
This study investigates the competitive strategies of the international Big 4 audit firms when faced with regional competition from the local Big 6 audit firms.
Qingquan Xin, Yu Liu, Yiheng Tang
doaj   +1 more source

PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT

open access: yesJurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh  fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang
Ahmad Farrel Herdian   +1 more
openaire   +1 more source

Audit fees, non-audit fees and access to finance: Evidence from India

open access: yesJournal of International Accounting, Auditing and Taxation, 2021
Abstract This paper examines the impact of audit and non-audit fees on firms’ ability to access finance by reducing their capital constraints. Unlike previous studies, which examined this phenomenon in developed economies, this paper focuses on one of the largest, albeit developing, economies in the world: India.
Alrashidi, Rasheed   +2 more
openaire   +2 more sources

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt   +3 more
wiley   +1 more source

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