Results 51 to 60 of about 1,121,621 (271)

Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms

open access: yesJAS (Jurnal Akuntansi Syariah)
This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling
Irwan Adimas Ganda Saputra   +4 more
doaj   +1 more source

How does Financial Reporting Quality Relate to Stock Price Crash Risk? Evidence from Indonesian Listed Companies

open access: yesJurnal 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

Bridging Global Green HRM and Local Behavior: The Supervisory Role in MNE Subsidiaries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Multinational enterprises (MNEs) increasingly deploy global Green Human Resource Management (GHRM) practices to drive environmental sustainability across geographically dispersed subsidiaries. However, translating these standardized practices into local employee green behavior presents significant implementation challenges, particularly in ...
Jeeyoon Jeong, DuckJung Shin, Wanyun Tai
wiley   +1 more source

AUDIT QUALITY, GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

open access: yesGusau 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 FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT

open access: yesMonex: Journal Research Accounting Politeknik Tegal, 2020
This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017.
Zahra Ismi Fauziyyah   +1 more
doaj   +1 more source

Past and Future of Sustainability Indicator Research in Agribusiness: A Bibliometric and Forecasting Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes   +5 more
wiley   +1 more source

Regulatory Oversight, Firm Characteristics, and Audit Quality: Evidence From Indonesia’s Post Pandemic Energy Sector

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Regulatory transformation and increasing reporting complexity in Indonesia’s post pandemic energy sector highlight the need for a clearer understanding of the factors that influence audit quality.
Siwi Rawidya Estri, Ifah Rofiqoh
doaj   +1 more source

Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute

open access: yes, 2018
This study examines the effects of Big 4 audit firm tenure on audit committee member support for the auditor in an auditor/management dispute over a subjective accounting issue. One hundred eighteen U.S.
Dana R. Hermanson   +5 more
core   +1 more source

Goal Displacement and Goal Conflicts in Circular Innovation Initiatives: Types and Mitigation Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim   +2 more
wiley   +1 more source

Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure

open access: yesThe Indonesian Journal of Accounting Research
We explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations.
Etty Murwaningsari   +3 more
doaj   +1 more source

Home - About - Disclaimer - Privacy