Results 21 to 30 of about 560 (153)
The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
doaj +1 more source
The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]
بررسیهای حسابداری و حسابرسیObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi +2 more
doaj +1 more source
THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY
International Journal of Application on Economics and Business, 2023 The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange.
Michelle Regina, Linda Santioso
openaire +1 more source
Accounting Analysis Journal, 2019 The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj +1 more source
The Demand of Cost of Equity: Is Audit Attributes Matters?
Riset Akuntansi dan Keuangan Indonesia, 2021 This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq +2 more
doaj +1 more source
Ianna Journal of Interdisciplinary Studies, 2021 Introduction: This study is carried out to ascertain how attributes specific to audit firms affect the independence of auditors engaged by manufacturing companies listed on the Nigerian stock market.
Mubaraq Sanni et al.
doaj +2 more sources
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client ...
Sylvia Veronica Siregar +3 more
doaj +1 more source
Jurnal Akuntansi Indonesia, 2014 This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion.
Dhama Lisan Shidqi, Sutapa Sutapa
doaj +1 more source
The Effect of Audit Quality on Cost of Equity Capital [PDF]
پژوهشهای تجربی حسابداری, 2013 The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi +2 more
doaj +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the influence of financial statement transparency, institutional investor stability, audit tenure, and conservatism on stock price crash risk.
Sansaloni Butar Butar +1 more
doaj +1 more source