Results 101 to 110 of about 54,234 (299)
PENGARUH UKURAN PERUSAHAAN, STATUS KAP, KOMPLEKSITAS AUDIT, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]
, 2017 Companies’ financial statements should be presented on time to be useful in stakeholders’ decision making. Published financial statements should be audited by a public accountant to provide assurance to stakeholders that the financial statements already ...
ACHMAD , Tarmizi, ZHARIFAH, Nur
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley +1 more source
The Relationship of Audit Quality and Leverage on Tax Avoidance
Buhalterinės Apskaitos Teorija ir PraktikaThis study explores the relationship between audit quality, financial leverage, and tax avoidance strategies in publicly traded non-financial firms in Indonesia from 2018 to 2022.
Alan Darma Saputra +3 more
doaj +1 more source
PENGARUH AUDITOR TENURE, ROTASI AUDITOR, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2012-2014) [PDF]
, 2016 The purpose of this paper is to examine the influence of auditor tenure, auditor rotation, and audit firm size on audit quality as measured by the level of discretionary accrual on the manufacturing companies listed on the Indonesia Stock Exchange in ...
MELSYIANA, Adhe, RATMONO , Dwi
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik +4 more
wiley +1 more source
On the Applicability of the Advocacy Coalition Framework for Analyzing EU Policy Processes
European Policy Analysis, EarlyView.ABSTRACT Initially developed for the US context, the Advocacy Coalition Framework (ACF) is increasingly used to analyze policy processes in the EU. But policymaking in EU differs from the US context, why the applicability of ACF in the EU context should be scrutinized.
Fredrik von Malmborg
wiley +1 more source
Keberlanjutan, 2016 This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the ...
Sukarno Sukarno
doaj +1 more source
Dinamika Kualitas Audit di Perbankan Syariah Indonesia [PDF]
, 2017 This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed related to the competence and independent audit of ...
Mardian, S. (Sepky), Riani, R. (Riani)
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Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025
The Bulletin of the Ecological Society of America, EarlyView.
wiley +1 more source
Negative learning emotions and learning goal orientation in teams: HRD implications
Human Resource Development Quarterly, Volume 36, Issue 1, Page 49-67, Spring 2025.Abstract Utilizing insights from team regulation theory and social cognitive theory, this research conducted empirical testing through a field survey involving engineering teams. This research is significant as it inspires teams to effectively harness their learning capacity, thereby enhancing collective motivation for future success.
Kuang‐Jung Chen +3 more
wiley +1 more source