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Pengaruh Firm Size dan Opini Audit terhadap Audit Delay
Jurnal Ekonomi Bisnis dan AkuntansiThis study aims to analyze the impact of firm size and audit opinion on audit delay, with Return on Assets (ROA) and affiliation with Big Four Public Accounting Firms (KAP) as control variables. Audit delay in financial statements can reduce the relevance of information and pose risks to investors and regulators, making reporting efficiency an ...
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The Anatomical Record, EarlyView.Abstract Actinopterygii is a major extant vertebrate group, but limited data are available for its earliest members. Here we investigate the morphology of Devonian actinopterygians, focusing on the lower jaw. We use X‐ray computed tomography (XCT) to provide comprehensive descriptions of the mandibles of 19 species, which span the whole of the Devonian
Ben Igielman +11 more
wiley +1 more source
Gusau Journal of Accounting and Finance, 2020 Corporate failures across the globe have become an issue of concern for stakeholders and regulators. Financial reporting scandals that occurred in oceanic bank, intercontinental bank and the recent bank crises of Skye Bank in 2016 really motivated the ...
Adamu Magaji +2 more
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Are Audit Firm Revenues Indicators of Their Audit Quality? [PDF]
بررسیهای حسابداری و حسابرسیObjectiveThe objective of financial statements is to provide useful information to users for making economic decisions. High-quality information improves resource allocation and enhances market efficiency.
Hoda Eskandar +2 more
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Audit Firm Size Effects in China’s Emerging Audit Markets
, 2010 Using a panel data of both audit firms and listed firms in China from 2001 to 2003, we examine the continuous relationship between audit firm size and audit quality in China’s relatively competitive auditing market for publicly listed firms. We find that larger audit firms are more likely to issue modified opinions than smaller firms. We also find that
Li, C, Song, FM, Wong, SML
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Audit Firm Size, Earnings Management, and Information Asymmetry
China Accounting and Finance Review, 2014 Abstract Using a sample of 8,788 observations from Chinese listed firms from 2001 to 2009, we investigate the difference in the information content of discretionary accruals between those audited by Top 10 and non-Top 10 accounting firms.
Xiaolin Chen, Dongmin Kong, Yutao Wang
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Body donor programs in Australia and New Zealand: Current status and future opportunities
Anatomical Sciences Education, Volume 18, Issue 3, Page 301-328, March 2025.Abstract Body donation is critical to anatomy study in Australia and New Zealand. Annually, more than 10,000 students, anatomists, researchers, and clinicians access tissue donated by local consented donors through university‐based body donation programs. However, little research has been published about their operations.
Rebekah A. Jenkin, Kevin A. Keay
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Anatomical Sciences Education, EarlyView.Abstract Qualitative research is increasingly engaged in anatomical sciences education research. However, many in the discipline are not formally trained in qualitative methodology and—like other research methods—qualitative methods are continually developed and enhanced.
Angelique N. Dueñas +2 more
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A New Era for Using Natural Pigments: The Case of the C50 Carotenoid Called Bacterioruberin
Biotechnology and Applied Biochemistry, EarlyView.ABSTRACT Haloarchaea are extremophilic microorganisms belonging to the Archaea domain that require high salt concentrations to live, thus inhabiting ecosystems like salty ponds, salty marshes, or extremely salty lagoons. They are more abundant and widely distributed worldwide than initially expected.
Micaela Giani +5 more
wiley +1 more source
Causes of Audit Report Lag with Reputation of Audit Firm as a Moderating Variable
Integrated Journal of Business and EconomicsAudit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audit ...
Afifah Nur Widiastuti, Ifah Rofiqoh
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