Results 11 to 20 of about 4,959 (165)

PENGARUH AUDIT TENURE, AUDITOR INDUSTRY SPECIALISATION, AUDIT FIRM SIZE TERHADAP AUDIT QUALITY

Jurnal Paradigma Akuntansi, 2023
This research aims to examine the relationship of Audit Tenure, Auditor Industry Specialisation, and Audit Firm Size to Audit Quality. The objective is to analyze the direction and influence between Audit Tenure, Auditor Industry Specialisation and Audit Firm Size to Audit Quality. This study uses a infrastructure company listed on IDX during 2016-2019
Stephanie Angeline, Susanto Salim
openaire   +1 more source

Comprehensive dataset for corporate governance in Oman: Data for a three-level quality assessment of corporate governance

Data in Brief, 2020
This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah, Khaled Salmen Aljaaidi, Ehsan Saleh Almoataz   +2 more
doaj   +1 more source

The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality

Ilomata International Journal of Tax and Accounting, 2023
This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. The data come from annual reports of infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling method used is purposive sampling.
Salman, Kautsar Riza, Setyaningrum, Bety
openaire   +2 more sources

A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2020
Using meta-analysis, we investigate the combined effect of the most extended independent variables in this literature line. The meta-analysis obtained results in a deeper understanding of the anomalies, mixed results, and gaps in audit fees research.To ...
Ali Daemigah
doaj   +1 more source

Pengaruh Independensi, Audit Tenure, dan Firm Size Terhadap Kualitas Audit

JABKO: Jurnal Akuntansi dan Bisnis Kontemporer, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh independensi, audit tenure, dan firm size terhadap kualitas audit. Penelitian ini menggunakan jenis penelitian kuan­ti­ta­tif dengan meng­gu­nakan data sekunder. Ana­lisis yang di­gu­na­kan pada penelitian ini yaitu analisis regresi logistic.
Wahyu Setyo Ningsih, Baihaqi Fanani
openaire   +1 more source

The Role of Corporate Governance in Firm Performance

SHS Web of Conferences, 2017
The objective of this study is to examine the role of corporate governance to increase firm performance. The measure of corporate governance are corporate governance mechanism and Corporate Governance Perception Index (CGPI).
Naimah Zahroh, Hamidah
doaj   +1 more source

Penerapan IFRS Dan Pengaruhnya terhadap Keterlambatan Penyampaian Laporan Keuangan: Studi Empiris Perusahana Manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010

Binus Business Review, 2012
There are several factors that affect the company's delay in submitting the financial statements are often referred to as Audit Delay, among others IFRS (International Financial Reporting Standards), firm size, profitability, size public accounting firm,
Stepvanny Margaretta, Gatot Soepriyanto
doaj   +1 more source

An empirical analysis of corporate governance and firm value: Evidence from KSE-100 Index [PDF]

Accounting, 2016
This paper investigates the impact of corporate governance on firm value measured by Tobin’s Q. Different corporate governance proxies i.e. board size, board independence, audit committee and CEO duality are interacted with firm value.
Asad Khan, Sarfaraz Tanveer , Umbreen Malik   +2 more
doaj   +1 more source

Audit firm size, public ownership, and firms' discretionary accruals management [PDF]

The International Journal of Accounting, 2003
Abstract In this study, we developed and tested three hypotheses concerning earnings management in Belgium (i.e., a continental European environment). The three hypotheses are about: (1) income smoothing, (2) Bix Six auditors, and (3) public ownership. The study is motivated by the finding by Becker, DeFond, Jiambalvo, & Subramanyam [Contemp. Account.
Heidi Vander Bauwhede, Marleen Willekens, Ann Gaeremynck   +2 more
openaire   +1 more source

An empirical investigation of firm performance through corporate governance and information technology investment with mediating role of corporate social responsibility: Evidence from Saudi Arabia telecommunication sector

Frontiers in Psychology, 2022
This study intended to examine the effect of information technology (IT) investment and corporate governance mechanism on the performance of the Saudi telecommunication sector with mediating role of corporate social responsibility (CSR).
Adel Abdulmhsen Alfalah, Saqib Muneer, Mazhar Hussain   +2 more
doaj   +1 more source