Results 111 to 120 of about 215,511 (302)

PENGARUH EFEKTIVITAS KOMITE AUDIT DAN KOMPENSASI CEO TERHADAP FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI [PDF]

open access: yes, 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
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Asynchronous LGBTQ+ Affirming Counseling Training With Early Career Counselors: A Mixed Methods Program Evaluation

open access: yesCounselor 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

Pengaruh Atribut Perusahaan Dan Faktor Audit Terhadap Keterlambatan Audit Pada Perusahaan Yang Terdaftar Di Bursa Efek Malaysia [PDF]

open access: yes, 2014
Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay.
Apriayanti, A. (Apriayanti)   +1 more
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Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro   +3 more
wiley   +1 more source

Auditing, Consulting, and Audit Market Concentration [PDF]

open access: yes
In its recently published Green Paper, the European Commission 2010 discusses various methods to enhance the reliability of audits and to re-establish trust in the financial market.
Christopher Bleibtreu, Ulrike Stefani
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PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP FEE AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) [PDF]

open access: yes, 2018
ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh good corporate governance dan manajemen laba terhadap fee audit. Unsur good corporate governance yang digunakan dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, ukuran ...
Jeffri Lianda
core  

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Gender Lens Equity Funds: A Methodological Breadth–Accountability Depth Framework and Observed Outcomes

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite rapid growth in gender lens investing (GLI), substantial variation remains in how gender lens equity funds (GLEFs) integrate gender equality criteria into investment strategies. We map a universe of 43 GLEFs and develop a framework capturing gender equality screening breadth and accountability depth (fund‐level disclosure and ...
Freyja Vilborg Thorarinsdottir   +3 more
wiley   +1 more source

Impact of Audit Fees on Earnings Management and Financial Risk: An Analysis of Corporate Finance Practices

open access: yesRisks
This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management.
Abbas Ali Daryaei   +2 more
doaj   +1 more source

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP BIAYA AUDIT (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015) [PDF]

open access: yes, 2017
The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Indonesian companies listed on Bursa Efek Indonesia (BEI).
MALINDA , Anindita Rose   +1 more
core  

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