Results 71 to 80 of about 214,454 (303)

Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) [PDF]

, 2018
This research was conducted to examine the factors that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX).
, Dra. Nursiam, M.H., Ak., CA, Makkiyatul Berlinna, Celia   +1 more
core  

‘It's all very well having a diverse curriculum, but if there is no curriculum, it can be as diverse as you like’: Precarity and decolonising in the neoliberal UK higher education system

British Educational Research Journal, EarlyView.
Abstract Drawing upon interview research across two academic departments as part of the early stages of a ‘decolonise the curriculum’ initiative at a Southern UK university, this study highlights a growing gulf between policy and practice in efforts to address systemic racial inequalities in UK universities. A reliance upon precarious labour, a culture
Triona Fitton, Barbara Adewumi, Laura R. Bailey, Jacob W. Moore, Lauren‐Marie Aba Amoah   +4 more
wiley   +1 more source

Incumbent audit firm-provided tax services and the clients with low financial reporting quality [PDF]

, 2014
This study investigates whether incumbent audit firm-provided tax services enhance or impair the likelihood of acknowledging client companies' low financial reporting quality.
Chong,H. Gin, Laitinen, Erkki K., Myllymäki, Emma-Riikka, Universitat Autònoma de Barcelona. Departament d'Empresa   +3 more
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Do audit fees and audit hours influence credit ratings?: A comparative analysis of Big4 vs Non-Big4 [PDF]

, 2015
We examine the relationship between credit ratings / changes and audit fees (hours) for Big4 and Non-Big4 firms. Audit fee (hours) may be considered as a default risk metric for credit ratings agencies. However, firms audited by Big4 are larger, better
Alissa, W., Becker, C., Behn, B., Bell, T. B., Boot, A. W. A., Crouhy, M., Davis, L. R., DeAngelo, L. E., Ederington, L., Gul, F. A., Hovakimian, A., Hull, J., Johnstone, K. M., Khurana, I., Kisgen, D, Norden, L., 김희수, 박범진, 박종일, 전규안, 한정희   +20 more
core   +1 more source

The Effect of Audit Committee Activities, Internal Audit Personnel, and Company Complexity on Audit Fees

Riset Akuntansi dan Keuangan Indonesia
The determination of the amount of audit fees paid by companies to public accountants can be influenced by various factors. This study aims to examine the effect of audit committee activity, internal audit personnel, and company complexity on audit fees.
Andrea Alamsyah, Indira Januarti
doaj   +1 more source

Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]

Journal of Business, Communication and Technology
Audit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or ...
Mahmoud Lari Dashtbayaz, Zahra Rezazadeh, Toktam Safdel   +2 more
doaj   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio, Anum Zaffar, Marco Ferretti   +2 more
wiley   +1 more source

THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]

The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Atanasiu Pop, Oana - Raluca Iosivan
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Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao, Nichola Latoya Williams, Ibrahim Labaran Ali, Ololade Periola, Yasanur Kayikci   +4 more
wiley   +1 more source

The relationship between managerial ability, audit fees and audit quality: evidence from a developing country

Cogent Business & Management
Our study investigates the relationship between the CEO’s ability (i.e. to convert a company’s resources into revenue) and audit fees and, whether this relation varies according with the audit quality in a developing market as, the Egyptian Exchange (EGX)
Hanan Mohamed Ismail Youssef, Ahmed Mohamed Shawki Tawfik   +1 more
doaj   +1 more source