Results 51 to 60 of about 9,999 (304)

The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality

Accounting Analysis Journal, 2020
The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
doaj   +1 more source

The Effect of Company Size, Liquidity, Profitability, Solvability, And Audit Firm Size on Audit Delay

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*, Hery Harjono Muljo, Ang Swat Lin Lindawati   +2 more
openaire   +1 more source

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, Marleen Willekens, Ann Gaeremynck   +2 more
openaire   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Analisis Pengaruh Ukuran Perusahaan, Ukuran KAP, Opini Audit, Leverage, Laba Rugi dan Kompleksitas terhadap Audit Report Lag pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014 [PDF]

, 2016
The goals of this research is to analysis the influence of firm size, audit firm size, audit opinion, leverage, loss and profit, and complexity to audit report lag at food and beverage company listed on Indonesia Stock Exchange period 2011-2014.The ...
Damanik, Posma T
core  

PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022

Riset Akuntansi
This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period ...
Nurhafifah Nurhafifah, Nurshadrina Kartika Sari, Wiwik Fitria Ningsih   +2 more
doaj   +1 more source

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

Agribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen, Hoa‐Thi‐Minh Nguyen, Kaliappa Kalirajan   +2 more
wiley   +1 more source

AUDIT FIRM SIZE, AUDIT FEE, QUALITY AUDIT [PDF]

, 2011
This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the auditfirm size (size public accountingfirm) and audit fees (audit fees) have an effect on the audit quality.
Yuniarti, Rita
core  

The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion

Accounting Analysis Journal, 2019
The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility,
Siti Munifah, Dhini Suryandari
doaj   +1 more source

Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening

JAS (Jurnal Akuntansi Syariah), 2021
This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable.
Tri Neliana, Rina Destiana
doaj   +1 more source