PENGARUH KARAKTERISTIK AUDITOR TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN DAN KEKELIRUAN LAPORAN KEUANGAN DENGAN SUPERVISI DAN KOMITMEN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang) [PDF]
, 2016 This study has the main goal; firstly analyze the effect of the characteristics of the auditor to the responsibilities of the auditor in detecting fraud and errors of the financial statements with supervision and commitment as moderating variable ...
AVIONITA, Agnesia Novita, PURWANTO, Agus
core
Editorial: Current Issues in Governance, Economics and Finance: Toward Ecosystems
International Journal of Finance &Economics, EarlyView.
Fadi Alkaraan, Khaled Hussainey
wiley +1 more source
Public Administration and Development, EarlyView.ABSTRACT Women remain significantly underrepresented in political leadership worldwide. This study examines how different combinations of government accountability mechanisms enhance women's political representation (WPR) as a pathway to leadership in 30 OECD countries.
Samira Nazar, Seyed Ashkan Zarghami
wiley +1 more source
Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Anggota Forum Akuntan Pasar Modal) [PDF]
, 2014 Based on a press release from the Public Relations Bureau of the Ministry of Finance (2010-2011), the case of a violation by a public accountant in Indonesia is generally a violation of government regulations and the failure of the audit (audit failure ...
Sarwoko, I. (Iman)
core
An Analysis Of Firm Level Auditor Tenure On Audit Hours
Journal of Applied Business Research (JABR), 2011 <p class="MsoBodyText" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; font-weight: normal;"><span style="font-family: Times New Roman;">This study provides further evidence with respect to findings reported by Stein et al. (1994) and O’Keefe et al.
openaire +2 more sources
PLANTS, PEOPLE, PLANET, EarlyView.‘Greening’ is often depicted as an inherently benevolent practice, turning arid stretches of land into arable and fertile plots. However, by considering a longer history of place and taking archival records into account, such transformations are rendered more complex and, often, more fraught.
Zsuzsanna Ihar
wiley +1 more source
The Impact of Audit Committee and Audit Partner Tenure on Tax Avoidance in Banking
Jurnal Akuntansi dan Auditing IndonesiaThe objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgements of tax avoidance, such as return on assets, leverage,
Sari Dewi
doaj
Sustainable Development, EarlyView.ABSTRACT This study addresses the impact of female Chief Executive Officers (CEOs) on corporate social responsibility (CSR) outcomes. Based on upper echelons theory, a structured literature review of empirical research on CEO gender, CSR performance, reporting, and assurance was conducted. Country‐specific studies were differentiated according to their
Patrick Velte
wiley +1 more source
Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. [PDF]
Front Psychol, 2022 Xu G, Ding R, Cheng H, Xing Q.
europepmc +1 more source
Between Strategy and Survival? How Agri‐Food SMEs Navigate Voluntary Sustainability Disclosure
Sustainable Development, EarlyView.ABSTRACT In a context of increasing regulatory pressure and ambiguity around sustainability reporting, this study analyses small and medium enterprises' (SMEs) motivations and challenges in relation to the voluntary adoption of such practices. Using a sector‐based approach, semi‐structured interviews were conducted with 26 agri‐business leaders from ...
Pablo Gomez‐Carrasco +3 more
wiley +1 more source