Results 41 to 50 of about 560 (153)
Gusau Journal of Accounting and Finance, 2020 Corporate failures across the globe have become an issue of concern for stakeholders and regulators. Financial reporting scandals that occurred in oceanic bank, intercontinental bank and the recent bank crises of Skye Bank in 2016 really motivated the ...
Adamu Magaji +2 more
doaj
PENGARUH AUDIT FIRM SIZE AUDIT FEE AUDIT TENURE DAN KOMPETENSI AUDITOR TERHADAP MANAJEMEN LABA
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 2023 Penelitian ini merupakan penelitian kausalitas yang bertujuan untuk menganalisis pengaruh audit firm size, audit fee, audit tenure, dan kompetensi auditor terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data sekunder berupa laporan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia ...
Ni Nyoman Alit Triani +1 more
openaire +1 more source
Audit Quality and Financial Constraints [PDF]
Journal of Asset Management and Financing, 2018 The objective of this research is to study the relationship between audit quality and financial constraintsof the companies Listed on Tehran Stock Exchange. Financial constraints were calculated by localizedindex measured by Tehrani and Hesarzadeh (2009).
Gholamhosein Mahdavi, Najmeh Rastegari
doaj +1 more source
Kompartemen: Jurnal Ilmiah AkuntansiPenelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al.
Meiryani Meiryani +1 more
doaj +1 more source
Tata kelola perusahaan dan pengaruhnya terhadap struktur modal
Jurnal Ekonomi Modernisasi, 2020 This research aims to determine the impact of board composition, ownership structure, and firm characteristics on the capital structure of non-financial companies listed on the Indonesia Stock Exchange.
Widijaya Widijaya, Peny Peny
doaj +1 more source
Gusau Journal of Accounting and FinanceThe study investigates the effect of audit firm size, tenure, and committee size on regulatory filing timeliness of Nigeria Listed Firms. Regulatory Filing Timeliness is represented with ‘the difference between the financial end to the date in which the
Maarufah Abdulmalik Mohammed +2 more
doaj +2 more sources
Gusau Journal of Accounting and FinanceThe study examines the effect of audit compliance parameters on the regulatory filing timeliness of some selected listed companies in Nigeria. Regulatory filing timeliness is measured by the number of days between the financial year-end and the date the
Maarufah Abdulmalik Mohammed, Ph.D +3 more
doaj +1 more source
Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2013 The purpose of this study is to investigate audit quality impact on cost of equity capital. The data has been collected from financial statements of 91 firms accepted in Tehran Stock Exchange (TSE) in the years 2004 to 2010.
doaj +1 more source
The effect of audit firm tenure in artificial rotation on audit quality
Journal of Economics, Business & Accountancy Ventura, 2015 This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with
Junaidi Junaidi +3 more
openaire +2 more sources
Profita, 2017 The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against ...
Taufik Akbar
doaj