Results 31 to 40 of about 683 (250)

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino, Ilan Wiesel, Ang Li, Rebecca Bentley   +3 more
wiley   +1 more source

The epistemic ceiling: Veteran practitioners' perspectives on primary qualification entry standards for teaching secondary mathematics in Scotland

British Educational Research Journal, EarlyView.
Abstract This paper presents an exploratory analysis of contemporary curricular and professional qualification policies in the Scottish education system, focusing on minimum qualification thresholds for mathematics teaching. The study examines how veteran secondary mathematics practitioners perceive the structural and pedagogical implications of using ...
Paul Argyle McDonald
wiley   +1 more source

PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi Aktual, 2019
This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj  

Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
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, Hassan Farazmand, Abdollah Tajodini   +2 more
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

Riset Akuntansi dan Keuangan Indonesia, 2019
The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari, Ayu Aris Diyanti, Rita Wijayanti   +2 more
doaj   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia

Jurnal Akuntansi dan Keuangan, 2015
Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit ...
Fitriany Fitriany, Sidharta Utama, Dwi Martani, Hilda Rosietta   +3 more
doaj  

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin, R. R. Sri Handayani   +1 more
doaj   +1 more source