Results 11 to 20 of about 4,880,009 (286)

The determinants of audit fees - evidence from the voluntary sector [PDF]

open access: yes, 2000
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre   +13 more
core   +9 more sources

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]

open access: yes, 1995
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Fearnley, S., Beattie, V.
core   +8 more sources

DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA

open access: yesJurnal Benefita, 2018
The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee ...
Edi Edi, Michell Michell
doaj   +1 more source

PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA

open access: yesRiset Akuntansi, 2021
This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018.
Asih Machfuzhoh
doaj   +1 more source

Audit firm transparency disclosures and audit quality

open access: yes, 2021
This study examines whether audit firm transparency disclosures are associated with audit quality and explores the effect of audit firm size on this association.
Mihret, Dessalegn Getie   +9 more
core   +1 more source

Does Audit Tenure, Audit Firm Size, Audit Fee, and Competence Matter?

open access: yesAtestasi : Jurnal Ilmiah Akuntansi, 2022
This study investigates and discusses the effect of audit tenure, firm size, audit fees, and competence on audit quality in 2020. The population of this study includes all companies listed on the Indonesia Stock Exchange (IDX) in 2020, with a sample of 535 companies originating from 9 industrial sectors.
Roselita Ramadhani Abidin   +1 more
openaire   +1 more source

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

open access: yesData 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   +2 more
doaj   +1 more source

The Pricing of Auditor Market Power: Evidence from Iran [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2017
This study examines audit pricing in an emerging audit market characterized by increasing competition but segmented by the continued presence of a government audit firm, and the exclusion of international audit firms. Using traditional audit fee modeling,
Masoud Azizkhani, Mina Kavoosi
doaj   +1 more source

The Role of Corporate Governance in Firm Performance

open access: yesSHS 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

open access: yesBinus 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

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