Results 51 to 60 of about 560 (153)

The Role of Auditor Quality and Asset Reliability in Equity Valuation [PDF]

مطالعات تجربی حسابداری مالی, 2007
In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified ...
Saber Sheri, Abdolkarim Moghaddam
doaj  

Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016
This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting.
Andrian Budi Prasetyo
doaj   +1 more source

The Relationship of Audit Quality and Leverage on Tax Avoidance

Buhalterinės Apskaitos Teorija ir Praktika
This study explores the relationship between audit quality, financial leverage, and tax avoidance strategies in publicly traded non-financial firms in Indonesia from 2018 to 2022.
Alan Darma Saputra, Matondang Elsa Siburian, Enda Noviyanti Simorangkir, Aremi Evanta br. Tarigan   +3 more
doaj   +1 more source

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia

International Business Research, 2009
The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia. This study employs well-established going concern model of logistic regression. Our findings show that audit firm tenure is positively significant relationship with auditor reporting quality.
Shafie, Rohami, Wan Hussin, Wan Nordin, Md Yusof, Mohd 'Atef, Md Hussain, Md Hairi   +3 more
openaire   +2 more sources

Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay.
Khairunnisa Al-qur'aini Nur Jannah D, Muamar Nur Kholid   +1 more
doaj   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

Keberlanjutan, 2016
This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the ...
Sukarno Sukarno
doaj   +1 more source

The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable

Jurnal Ilmiah Bisnis dan Ekonomi Asia
This study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company.
Irmasari, Sutrisno Sutrisno, Roekhuddin Roekhuddin   +2 more
doaj   +1 more source

THE IMPACT OF AUDIT QUALITY ON FIRM’S PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Gusau Journal of Accounting and Finance
The study examines the relationship between audit quality and firm’s performance of listed consumer goods firms in Nigeria, it used both the agency theory and credibility theory.
Fatima Shehu Giwa, Prof. Benjamin Kumai Gugong , Gloria Pam Dachomo   +2 more
doaj   +1 more source

DO FINANCIAL AUDITORS’ INDEPENDENCE INFLUENCE THE PORTFOLIO PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA?

Gusau Journal of Accounting and Finance, 2020
The study examines the impact of financial auditors’ independence on the portfolio performance of Deposit Money Banks (DMBs) in Nigeria. The study uses financial audit fees, financial auditor’s rotation and financial auditor’s tenure as measures of ...
Osayi Valentine Igbinedion, Agabi Ishaku Irom, Idume Emmanuel Ken Hilary   +2 more
doaj