Results 51 to 60 of about 4,959 (165)
Gusau Journal of Accounting and FinanceThe study investigates the effect of audit firm size, tenure, and committee size on regulatory filing timeliness of Nigeria Listed Firms. Regulatory Filing Timeliness is represented with ‘the difference between the financial end to the date in which the
Maarufah Abdulmalik Mohammed +2 more
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Akuntansi Dewantara, 2017 The purpose of this study was to examine issues relating to the measurement of the quality of empirical studies of financial statement information on the company property and real estate the period 2008-2011 .
Susanti Susanti
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Kompartemen: Jurnal Ilmiah AkuntansiPenelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al.
Meiryani Meiryani +1 more
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Jurnal Akuntansi dan Keuangan, 2014 Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay.
Apriayanti Apriayanti, Setyarini Santosa
doaj
Are Audit Firm Revenues Indicators of Their Audit Quality? [PDF]
بررسیهای حسابداری و حسابرسیObjectiveThe objective of financial statements is to provide useful information to users for making economic decisions. High-quality information improves resource allocation and enhances market efficiency.
Hoda Eskandar +2 more
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Gusau Journal of Accounting and Finance, 2020 Corporate failures across the globe have become an issue of concern for stakeholders and regulators. Financial reporting scandals that occurred in oceanic bank, intercontinental bank and the recent bank crises of Skye Bank in 2016 really motivated the ...
Adamu Magaji +2 more
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Pengaruh Firm Size dan Opini Audit terhadap Audit Delay
Jurnal Ekonomi Bisnis dan AkuntansiThis study aims to analyze the impact of firm size and audit opinion on audit delay, with Return on Assets (ROA) and affiliation with Big Four Public Accounting Firms (KAP) as control variables. Audit delay in financial statements can reduce the relevance of information and pose risks to investors and regulators, making reporting efficiency an ...
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Audit Firm Size Effects in China’s Emerging Audit Markets
, 2010 Using a panel data of both audit firms and listed firms in China from 2001 to 2003, we examine the continuous relationship between audit firm size and audit quality in China’s relatively competitive auditing market for publicly listed firms. We find that larger audit firms are more likely to issue modified opinions than smaller firms. We also find that
Li, C, Song, FM, Wong, SML
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Audit Firm Size, Earnings Management, and Information Asymmetry
China Accounting and Finance Review, 2014 Abstract Using a sample of 8,788 observations from Chinese listed firms from 2001 to 2009, we investigate the difference in the information content of discretionary accruals between those audited by Top 10 and non-Top 10 accounting firms.
Xiaolin Chen, Dongmin Kong, Yutao Wang
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International Journal of Recent Technology and Engineering (IJRTE), 2019 Audit delay is the lag in completing an audit report by the auditor. Audit delay causes financial statements to be inhibited for publication. This causes the users of financial statements to wait longer to be able to use financial statements as a tool in decision making. The purpose of this research is to empirically examine the effect of company size,
Bambang Leo Handoko* +2 more
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