Results 61 to 70 of about 4,959 (165)

The Effect of Variables on Qualified Audit Report [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2007
In this research, the effect of firm size, current ratio Total liabilities/ total assets ratio and accounts receivable/total assets ratio variables on qualified audit report and relationship between previous year's audit report and audit firm’s type with
Seyed Hossein Sajadi   +3 more
doaj  

Firm size, audit regulation and fraud detection

open access: yes, 2009
Revizor je odgovoren za preprečevanje, odkrivanje in poročanje o goljufijah. Pri revidiranju so najspornejši nezakoniti akti in napake. Ti področji sta tudi najpogostejši predmet razprave med revizorji, politiki, mediji, zakonodajalci in javnostjo (Gaz in dr. 1997).
Salehi, Mahdi, Mansoury, Ali
openaire   +1 more source

Determinants of Audit Fees among Insurance Firms in Nigeria

open access: yesCopernican Journal of Finance & Accounting
This study examined the determinants of audit fees of listed insurance companies in Nigeria, representing developing African countries with emerging capital markets.
Goodnews Kolawole Gureje   +2 more
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Audit firm attributes and independence of auditors: Evidence from listed manufacturing companies in Nigeria

open access: yesIanna Journal of Interdisciplinary Studies, 2021
Introduction: This study is carried out to ascertain how attributes specific to audit firms affect the independence of auditors engaged by manufacturing companies listed on the Nigerian stock market.
Mubaraq Sanni et al.
doaj  

AUDIT QUALITY AND EARNING MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2020
This study examines audit quality and earnings management of listed Insurance companies in Nigeria over the period of 5 years (2015-2019). The study used simple random sampling technique to arrive at sample size of ten (10) insurance companies listed ...
Abubakar Abubakar   +2 more
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Audit firm size and quality: Does audit firm size influence audit quality in the Libyan oil industry?

open access: yes
This study examines the relation between size of audit firm and audit quality, and the choice of accrual measures for a large sample of firms. In relation to the impact of different sizes of audit firms on audit quality, a clear majority of oil companies and audit firms agreed that Big Four firms are superior to their non-Big Four counterparts in all ...
Sawan, N, Alsaqqa, I
openaire  

Firm Size Sebagai Salah Satu Penentu Audit Delay

open access: yesJournal of Economic, Bussines and Accounting (COSTING)
This article examines the contribution of company size as a determinant of Audit Delay for Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2018-2022. The novelty of the research is to develop a new model related to the determinants of Audit Delay, especially the company size variable.
Lusi Kurnia, Kemal Sandi, Muhammad Saifi
openaire   +1 more source

FIRM SIZE DAN LEVERAGE PADA AUDIT REPORT LAG

open access: yesJurnal Akuntansi dan Bisnis Krisnadwipayana
This study aims to examine the effect of firm size and leverage on audit report lag. The number of research samples is 11 companies obtained by purposive sampling method. The data source of this study is secondary data, in the form of financial reports. The analysis technique used in this study is multiple regression analysis.
Rio Dwi Ananda, Diana Gustinya
openaire   +1 more source

FIRM SIZE, PROFITABILITY, AUDIT DELAY ON AUDITOR SWITCHING

open access: yesInternational Conference of Business and Social Sciences
This study aims to examine the effect of firm size, profitability, audit delay on auditor switching in manufacturing companies on the Indonesian Stock Exchange in 2021-2022. This study uses a quantitative descriptive method, using secondary data and documentation study collection techniques.
Helen Weilia Tantri, Nia Yuniarsih
openaire   +1 more source

Analisis Pengaruh Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit di Indonesia

open access: yesJurnal Akuntansi dan Keuangan, 2012
This study aims to examine the effect of public accounting firm size, measured by number of partners, number of auditor staffs, number of clients, and public accounting firm’s revenue, on audit quality (measured by the accruals quality and going concern ...
Chairunissa Nindita   +1 more
doaj  

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