Results 121 to 130 of about 54,234 (299)

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable

Jurnal Ilmiah Bisnis dan Ekonomi Asia
This study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company.
Irmasari, Sutrisno Sutrisno, Roekhuddin Roekhuddin   +2 more
doaj   +1 more source

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perbankan Syariah Di Indonesia Periode 2012-2016 [PDF]

, 2018
The purpose of this research is to analyze the factors which influence the auditor switching on Islamic banking in Indonesia In the period 2012-2016. The variables used in this research are financial distress, the size of Public Accounting Firm, audit ...
, Dr. Zulfikar, S.E., M.Si, Rizki Meidiana, Shahnaz   +1 more
core  

Examining New Donors in the OECD's Development Assistance Committee

Journal of International Development, EarlyView.
ABSTRACT How do emerging donors integrate into the existing international aid architecture? While the existing literature focuses largely on emerging donors from the Global South, such as Brazil, China, India and Russia, there are many emerging donors from the Global North that have joined the OECD's Development Assistance Committee (DAC)—the premier ...
Nicolas Bau, Simone Dietrich, Katharina Fleiner, Alice Iannantuoni   +3 more
wiley   +1 more source

Analisis Pengaruh Mekanisme Internal Dan Eksternal Corporate Governance Terhadap Persistensi Laba [PDF]

, 2014
This research aims to analyze the affect of internal and external corporate governance mechanism on earning persistence. Earnings persistence is defined as the profit that can be used as an indicator of future earnings, in other words, the persistence of
Harto, P. (Puji), Junawatiningsih, T. (Tri)   +1 more
core  

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

Pengaruh Auditor Client Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan, Reputasi Auditor, Leverage Dan Financial Distress Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2014) [PDF]

, 2016
This study aims to provide empirical evidence of the effect: the client auditor tenure, firm size, growth, auditor reputation, leverage, and financial distress to the going concern audit opinion on Manufacturing companies listed in Indonesia Stock ...
, Dra. Rina Trisnawati, Ak, M.Si., Ph.D., Amalia, Krisna Ayu   +1 more
core  

Bounded Sustainable Entrepreneurship: Uncertainty, Perceptions, and Tensions

Strategic Change, EarlyView.
ABSTRACT Entrepreneurs experience subjective perceptions of uncertainty and other barriers as they attempt to design their business model. These create boundaries of a cognitive nature that entrepreneurs must navigate. It has been suggested that sustainable entrepreneurship is inherently even more uncertain and complex than traditional entrepreneurship.
Martyna Jurek, Kristian J. Sund, Francesco Rosati   +2 more
wiley   +1 more source

PENGARUH AUDIT TENURE DAN KANTOR AKUNTAN PUBLIK (KAP) SPESIALISASI MANUFAKTUR TERHADAP AUDIT REPORT LAG (ARL) [PDF]

, 2017
The purpose of this research is to analyze the association between audit tenure and specialization of manufacturing audit firm towards audit report lag (ARL).
DEWI, Irviona Chyntia, HADIPRAJITNO , P Basuki   +1 more
core   +1 more source