Results 21 to 30 of about 4,880,009 (286)
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
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 +2 more
doaj +1 more source
The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2023 This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies.
Muhamad Taqi, Helmi Yazid, Ersyi Syaula
openaire +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
doaj +1 more source
Determinan Audit Fee Pada Badan Usaha Milik Negara Tahun 2022-2024
DisclosureThis study aims to examine the relationship between audit fees in Indonesian state-owned enterprises (SOEs), audit committee size, business complexity, company size, and public accounting firm size.
Yusrina Nirmalasari, Achmad Zaky
doaj +1 more source
El Muhasaba: Jurnal Akuntansi, 2014 Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias +1 more
doaj +1 more source
The Indonesian Accounting Review, 2022 There are some factors that are influential in increasing the audit fee. This study aims to determine several factors affecting the increasing audit fees.
Bayu Hartarto Syafii +1 more
doaj +1 more source
Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows
Advanced Engineering Materials, EarlyView.A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba +5 more
wiley +1 more source
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +5 more
core +1 more source
Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 more
wiley +1 more source