Results 71 to 80 of about 9,999 (304)
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 +1 more
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley +1 more source
Business: Theory and Practice, 2020 This study aims to understand the moderating role of firm size on financial characteristics and Islamic firm value. Then study how the influence of firm size moderation on the relationship of financial characteristics and corporate governance with firm ...
Perdana Wahyu Santosa
doaj +1 more source
Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality
AKRUAL: Jurnal Akuntansi, 2019 Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality.
Annisa Rahmawati +2 more
openaire +2 more sources
American Journal of Community Psychology, EarlyView.Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda +2 more
wiley +1 more source
Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]
Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann +2 more
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PENGARUH AUDIT OPINION, FINANCIAL DISTRESS, AUDIT FEE, CLIENT FIRM SIZE DAN AUDIT FIRM SIZE TERHADAP AUDITOR SWITCHING DENGAN OPINION SHOPPING SEBAGAI VARIABEL MODERASI [PDF]
, 2021 Tujuan dari penelitian ini adalah untuk menemukan bukti secara empiris mengenai Pengaruh Audit Opinion, Financial Distress, Audit Fee, Client Firm Size dan Audit Firm Size Terhadap Auditor Switching dengan Opinion Shopping sebagai Variabel Moderasi ...
Wijaya, Salim
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Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market?. [PDF]
Auditor size is used as audit-quality proxy. Prior evidence on audit-quality differentiation between big 6 and non-big 6 auditors in the private client segment of the Belgian audit market is mixed. In this paper we investigate whether these mixed results
Willekens, Marleen +1 more
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Analisis Pengaruh Client Size, Audit Firm Size, Dan Audit Fee Terhadap Audit Quality [PDF]
, 2017 This research attempted to investigate the influences of client size, audit firm size, audit fee, toward audit quality. Client size, audit firm size, and audit fee expected to explain their influences toward audit quality.The data used by this research ...
Kafabih, M. (Muhammad) +1 more
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