Results 11 to 20 of about 706 (213)
The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality [PDF]
The Indonesian Accounting Review, 2019 This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while audit tenure is measured by counting the year in which the
Desi Frida Priyanti +1 more
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The Pricing of Auditor Market Power: Evidence from Iran [PDF]
Iranian 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
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 +2 more
doaj +1 more source
Does Audit Tenure, Audit Firm Size, Audit Fee, and Competence Matter?
Atestasi : 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
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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
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
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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 +2 more
doaj +1 more source
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
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Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms
JAS (Jurnal Akuntansi Syariah)This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling
Irwan Adimas Ganda Saputra +4 more
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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 +2 more
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