Pengaruh Fungsi Audit Internal Terhadap Fee Auditor Eksternal [PDF]
, 2013 Understanding the relationship between a firm\u27s internal audit function and its external auditor fees is important. It has economic implications for firms and external auditors, particularly given that internal and external auditors both serve as ...
Hapsari, E. D. (Erlina) +1 more
core +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Non-audit services and auditor independence: Norwegian evidence
Cogent Business & Management, 2016 We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance.
Yu (Elli) Zhang, David Hay, Claus Holm
doaj +1 more source
Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]
پژوهشهای حسابرسی حرفهایThe objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee +2 more
doaj +1 more source
PENGARUH EFEKTIVITAS KOMITE AUDIT DAN KOMPENSASI CEO TERHADAP FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI [PDF]
, 2016 The objective of this study is to examine the influence of audit committee effectiveness and CEO compensation to corporate audit fees of all companies listed in Bursa Efek Indonesia (BEI). This study used secondary data form annual report.
SARI, Yuyun Murti, SYAFRUDDIN, Muchamad
core
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange
China Journal of Accounting Research, 2012 This study uses data from companies listed on the Shanghai Stock Exchange to investigate the relationship between corporate governance and audit fees. Full sample results reveal a significant negative relationship between corporate governance and audit ...
Xingze Wu
doaj +1 more source
Ownership concentration and audit fees: do auditors matter most when investors are protected least? [PDF]
Minority expropriation could result when controlling shareholders can expropriate minority shareholders and profit from private benefits of control.
Ben Ali Chiraz, Cédric Lesage
core
FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN FEE AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BEI [PDF]
, 2013 The purpose of this study is to examine factors that can affect the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI).
NUGRAHANI, Nadia Rizki, SABENI, Arifin
core
Counselor Education and Supervision, EarlyView.ABSTRACT A growing body of research shows that training in LGBTQ+ affirming counseling (LGBTQ+ AC) positively impacts counselors’ perceived knowledge and skills in providing mental health services to LGBTQ+ communities. Existing program evaluations of LGBTQ+ AC, however, have primarily used synchronous delivery formats and cultural competency models ...
Amber L. Pope +7 more
wiley +1 more source