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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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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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The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies [PDF]
, 2021 Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent.
Amin, Aminul +2 more
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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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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
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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
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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
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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
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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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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