Results 41 to 50 of about 8,405 (168)
Related party transactions and audit risk
Cogent Business & Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Abdul Rasheed P. C +2 more
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The Relationship between Auditing Fees and Board Compensation [PDF]
پژوهشهای تجربی حسابداری, 2015 The aim of this study is to investigate the relation between audit fees and Board compensation. The sample includes 72 firms listed in Tehran Stock Exchange during the period from 2005 to 2009, which their shares are actively traded in the Exchange.
SEYED HOSSEIN SAJADI +3 more
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KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT
Jurnal Akuntansi Kontemporer, 2020 Objective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at
Dharma Dhatu, Patricia Diana
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The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping
Sriwijaya International Journal of Dynamic Economics and Business, 2017 This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed
Ririn Nawalin, Indah Anis Syukurillah
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JAS (Jurnal Akuntansi Syariah), 2018 Auditor sebagai suatu profesi sangat berkepentingan dengan kualitas jasa yang diberikan agar jasa yang diberikan tersebut dapat diterima dan dipercaya oleh masyarakat.
Dariana Dariana, Rafika Triastuti
doaj
Riset Akuntansi dan Keuangan Indonesia, 2019 The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari +2 more
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Jurnal Riset Manajemen dan Bisnis, 2015 ABSTRACT This study aims to examine the factors that affect audit fees. Factors examined include factors derived from the entity (client) and the factors derived from the auditor. The sample of this research is that companies listed in Indonesia Stock Exchange for the period 2007- 2008. The existence of audit fee disclosure in the financial statements
Baldric Siregar, Mutiara Indah Lestari
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Developing a Framework to Improve Audit Quality: The Role of Non-Audit Services and Audit Fee Discounting in Iran [PDF]
حسابداری دولتیSubject and purpose: This study aims to develop a comprehensive model to enhance the quality of auditing in Iran, focusing on non-audit services and fee discounts.Research Method: The research employs a mixed-methods approach, integrating both ...
Maziyar zarea +2 more
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The effect of audit market deregulation on audit competition and quality [PDF]
Contabilitate şi Informatică de GestiunePurpose: This paper examines the effect of minimum audit fee reserve deregulation on audit quality. Specifically, we examine the impact of the 2011 audit fee deregulation in Greece. Design/methodology/approach: Our sample consists of 120 firms listed on
Marios Fasoulas, Evangelos Chytis
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Analysis of the Influence of the Internal Audit Function on Audit Fees
Revista de Contabilidad: Spanish Accounting Review, 2019 The aim of this paper is to analyse the relationship between the internal audit function and auditor ́ s fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980) . Our results indicate that fees are greater in those companies that have an internal audit function. In addition,
Sierra García, Laura +2 more
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