Results 31 to 40 of about 54,234 (299)
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
Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain [PDF]
Journal of International Accounting, Auditing and Taxation, 2015 The European Commission's Green Paper on Audit Policy has raised serious concerns about external auditor independence and also encouraged further research about the implications of long audit firm tenures. We examine the effects of audit firm tenure on independence, while measuring independence using the audit report opinion with a sample of Spanish ...
García Blandón, Josep +1 more
openaire +3 more sources
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 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
PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG (ARL) DENGAN SPESIALISASI INDUSTRI KANTOR AKUNTAN PUBLIK (KAP) SEBAGAI VARIABEL PEMODERASI [PDF]
, 2017 This research aims to examine the association between audit tenure and audit report lag (ARL) and the impact of audit firm industry specialization as moderating variable between audit tenure and audit report lag (ARL).
HARTONO, Chintya Stephania +1 more
core
The Role of Certifications in Improving Household Food Security Among Peruvian Farmers
Agribusiness, EarlyView.ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley +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
PENGARUH AUDIT TENURE, AUDIT FEE, dan INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2017-2020) [PDF]
, 2023 This study aims to examine the Influence of Audit Tenure, Audit Fee, and Independence on Audit Quality. In this study, the independent variable Audit Tenure is measured based on the length of the working relationship between the company and the Public ...
ANGGRAINI, AYU
core
Australian Journal of Social Issues, EarlyView.ABSTRACT In 2019, the Australian government established the Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability (‘Disability Royal Commission’, DRC) to investigate widespread mistreatment of people with disability. Nearly 10,000 people with disability, their families and supporters engaged with the DRC.
Kate D'Cruz +7 more
wiley +1 more source