Results 31 to 40 of about 996 (255)
Jurnal Dinamika Akuntansi dan BisnisThis study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin +1 more
doaj +1 more source
Economies, 2021 After almost every economic crisis and corporate scandal, political actors announce the need for stricter regulatory measures for financial markets and companies, in an attempt to appease their voters and defend their political agenda.
Markus Widmann +2 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda +3 more
wiley +1 more source
Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
doaj +1 more source
Accounting Profession Journal (APAJI), 2023 This study aims to examine the effect of Public Accounting Firm Rotation (KAP) and Audit Fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange.
Andi Nur Azisah, Zikra Supri, Riyanti
doaj
American Journal of Community Psychology, EarlyView.Abstract This article examines the psychological effects of migration detention in the European Union's Closed Controlled Access Center (CCAC) on Samos through an ecological lens. It explores a double normalization of suffering: the brutalization of necropolitical migration governance and the simultaneous understanding of resulting distress as an ...
Julia Manek
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract As front‐line observers and active participants in pupils' daily lives, teachers closely monitor pupils' social interactions, emotional states and behavioural changes. Their unique perspective enables them to detect problems in the social lives of their pupils that may not be immediately visible to peers, parents or mental health professionals.
Yixuan Zheng +4 more
wiley +1 more source
Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure
The Indonesian Journal of Accounting ResearchWe explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations.
Etty Murwaningsari +3 more
doaj +1 more source
The effect of audit firm tenure in artificial rotation on audit quality
Journal of Economics, Business & Accountancy Ventura, 2015 This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with
Junaidi Junaidi +3 more
openaire +2 more sources
British Educational Research Journal, EarlyView.Abstract This paper analyses differences in academic achievement associated with attendance at publicly funded private schools and public schools across 11 European countries. Using eight waves of PISA data (2000–2022), we apply OLS, IPW and IPWRA estimators to account for observed heterogeneity and mitigate selection bias.
Priya Maurya +2 more
wiley +1 more source