Results 31 to 40 of about 163,343 (337)
Jurnal Riset Akuntansi dan Keuangan, 2019 . This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013 – 2017.
Rilla Gantino, Herlina Apri Susanti
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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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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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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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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 +2 more
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THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY
International Journal of Application on Economics and Business, 2023 The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange.
Michelle Regina, Linda Santioso
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The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value
AFR, 2020 Objective – This study aims to identify the effect of firm size, profitability, audit committee and other factors on firm value. Methodology/Technique – The population in this study are all non-financial companies on the Indonesian Stock Exchange from ...
GATR Journals Submitter +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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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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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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