Results 61 to 70 of about 163,343 (337)

The perceptions of external auditors on the relationship between audit fees and audit quality

Cogent Business & Management, 2022
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators ...
Hasan Mansur, Abdul Aziz Abdul Rahman, Abdelrhman Meero, Ahmad Shatnawi   +3 more
doaj   +1 more source

Upscaling Sodium‐Ion Battery Cells: From Aqueous Processing to Performance Assessment of Hard Carbon|Prussian White Pouch Cells

Advanced Energy Materials, EarlyView.
This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar, Katerina Gonos, Martand Singh, Jacob Compton, Daniel Atkinson, Matthew J. Capener, Mark Copley, Ivana Hasa   +7 more
wiley   +1 more source

Audit Pricing Determinants in the Jordanian Banking Sector: Transaction Cost Perspective

Journal of Accounting and Finance in Emerging Economies, 2019
The study aimed to investigate the relationship between TC and audit pricing after controlling other determinants. It redounds on how the control variables (firm size, firm financial performance, firm capital structure, and firm complexity) will impact ...
Munther Al-Nimer
doaj   +1 more source

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

EFFECT OF AUDIT COMPLIANCE PARAMETERS ON REGULATORY FILING TIMELINESS OF SOME SELECTED LISTED COMPANIES IN NIGERIA

Gusau Journal of Accounting and Finance
The study examines the effect of audit compliance parameters on the regulatory filing timeliness of some selected listed companies in Nigeria. Regulatory filing timeliness is measured by the number of days between the financial year-end and the date the
Maarufah Abdulmalik Mohammed, Ph.D, Samira MohammedAdimoha, Ph.D, Musa Abubakar Abdullahi Faragai, Abdulkarim Musa Mohammed, Ph.D   +3 more
doaj   +1 more source

The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure

Indonesian Management and Accounting Research, 2019
The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure.
Shafrani Dizar, Sarah Alifia, Fithri Alvionita   +2 more
semanticscholar   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

INTERACTIVE EFFECT OF AUDIT FIRM AND AUDIT COMMITTEE MEDIATED BY AUDIT PROCESS ON FRAUDULENT FINANCIAL REPORTING RISKS OF LISTED FIRMS IN NIGERIA

Gusau Journal of Accounting and Finance, 2021
The study examines the Interactive Effect of Audit Firm and Audit Committee Mediated by Audit Process on Fraudulent Financial Reporting Risks of Listed Firms in Nigeria. The population of staff working in audit firms in Nigeria is unknown.
Kabiru Sani Aminu, Ishaya Luka Chechet, Ibrahim Yusuf, Tijjani Bashir Musa   +3 more
doaj  

Pengujian Faktor-Faktor yang Mempengaruhi Audit Delay

Jurnal Akuntansi dan Auditing, 2013
The objective of this study is to examine factors that affect audit delay. These factors consist of company size, debt to asset ratio, disclosure of company loss, audit opinion, accountant public firm size.
Jurica Lucyanda, Sabrina Paramitha Nura'ni   +1 more
doaj   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source