Results 111 to 120 of about 54,234 (299)

Non-audit Services, Audit Firm Tenure And Earnings Management In Malaysia [PDF]

, 2015
The main objective of this study is to investigate the association of auditor-provided nonaudit services and audit firm tenure with earnings management in Malaysian public listed firms.
Bamahros, Hasan Mohammed, Wan Hussin, Wan Nordin   +1 more
core  

Work Has Changed, Has HRM? Designing for the Distributed, Fragmented, and Fluid Era

Human Resource Management, EarlyView.
ABSTRACT This paper addresses the growing misalignment between traditional human resource management (HRM) systems and the realities of distributed, fluid, and fragmented work. To address this issue, we introduce the FLUID‐HRM framework—a layered design architecture that reconfigures core HRM domains (resourcing, rewards, development, relations, work ...
Černe Matej, Lamovšek Amadeja
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR OLEH KLIEN [PDF]

, 2015
Period of audit tenure between auditor and its client companies have an impact to auditor independency. Therefore companies obliged to make change or rotation of auditor.
GHOZALI, Imam, NUGROHO, Dwi Satriyo
core   +1 more source

The Role of Status Incongruence in Employee Responses to Participative Leadership

Human Resource Management, EarlyView.
ABSTRACT Although prior research has focused on the negative effect of status incongruence, this paper offers an optimistic perspective as it relates to participative leadership. Status incongruence refers to a situation in which status characteristics of the supervisor and the subordinate are opposite to standard norms.
Seo‐Young Byun, İlhami Yücel, Orlando Richard, María del Carmen Triana   +3 more
wiley   +1 more source

Determinants of Employee Victory in Telecommuting Labor Disputes: A Configurational Approach

Human Resource Management, EarlyView.
ABSTRACT The rapid expansion of telecommuting during the COVID‐19 pandemic created novel disputes over remote‐work conditions that existing laws did not clearly regulate. This study investigates the configurational determinants of employee victory in these disputes. Drawing on resource‐based and institutional theories of litigation outcomes, we propose
Zhenwu Jiang, Yuhua Xie, Mingwei Liu, Yiming Wang   +3 more
wiley   +1 more source

Pengaruh Financial Disstress, Opini Audit, Pertumbuhan Perusahaan Dan Ukuran Kap Terhadap Pergantian Auditor (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014) [PDF]

, 2016
Period of audit tenure between auditor and is client companies have an impact to auditor independency. Therefore companies obliged to make change of rotation of auditor.
, DR. Fatchan Achyani S.E, M.si, Rohmah, Alifatur   +1 more
core  

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) [PDF]

, 2013
This study aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion.
ARSIANTO, Maydica Rossa, RAHARDJO, Shiddiq Nur   +1 more
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PENGARUH PENGALAMAN AUDITOR, AUDIT FEE DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (Studi Kasus pada KAP Moh. Wildan dan Adi Darmawan) [PDF]

This research aims to examine the influence of auditor experience, audit fee and audit tenure on audit quality at the Public Accounting Firm (KAP) Moh. Wildan and Adi Darmawan.
Widodo, Bayu Wicaksono
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ANALISIS HUBUNGAN AUDITOR – KLIEN : FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Pada Perusahaan Sektor Manufaktur Di Indonesia) [PDF]

, 2012
This research aims to analyze the effect of audit firm size, client size, client growth rate, financial distress, audit tenure, board of commissioners, and audit opinion on auditor switching in Indonesia.
LAKSITO, Herry, SIHOMBING, Maida Mutiara
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