Results 31 to 40 of about 1,613 (284)
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
PENGARUH MUTUAL CFO, AUDIT FIRM, DAN AUDIT PARTNER TENURE TERHADAP KUALITAS AUDIT [PDF]
, 2023 Sebagai pusat pertanggungjawaban, laporan keuangan menjadi sumber informasi keuangan suatu perusahaan dalam satu periode akuntansi. Kredibilitas dan kualitas dari laporan keuangan menjadi hal yang sangat penting bagi setiap perusahaan. Oleh karena itu,
Purnomo, Theodorus Albert William Hany
core
Agribusiness, EarlyView.ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda +3 more
wiley +1 more source
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
American Journal of Agricultural Economics, EarlyView.Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley +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 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
Australian Journal of Social Issues, EarlyView.ABSTRACT Australian local governments are facing intensifying pressures to respond to worsening visible homelessness. This paper presents one of the first national studies on how local governments are responding to these pressures, and the first since the onset of the post‐pandemic housing crisis.
Andrew Clarke +3 more
wiley +1 more source
7000 Years of Aboriginal Mining at Sugarloaf Hill in the Riverland Region of South Australia
Archaeology in Oceania, EarlyView.ABSTRACT Silcrete and chert are commonly represented in Aboriginal archaeological lithic assemblages across large parts of the southwestern Murray‐Darling Basin (MDB). In South Australia (SA), these materials were sourced from a series of quarries located along the incised course of the Murray River through the upper Riverland region.
Craig Westell +8 more
wiley +1 more source