Results 61 to 70 of about 560 (153)

An Analysis Of Firm Level Auditor Tenure On Audit Hours

open access: yesJournal of Applied Business Research (JABR), 2011
<p class="MsoBodyText" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; font-weight: normal;"><span style="font-family: Times New Roman;">This study provides further evidence with respect to findings reported by Stein et al. (1994) and O&rsquo;Keefe et al.
openaire   +2 more sources

The Impact of Audit Committee and Audit Partner Tenure on Tax Avoidance in Banking

open access: yesJurnal Akuntansi dan Auditing Indonesia
The objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgements of tax avoidance, such as return on assets, leverage,
Sari Dewi
doaj  

Auditor Tenure, Audit Firm Rotation and Audit Quality: A Literature Review [PDF]

open access: yesInternational Journal of Academic Research in Business and Social Sciences, 2018
Hamza K. Qawqzeh   +5 more
openaire   +1 more source

Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real - Pengakuan Pendapatan Strategis

open access: yesJurnal Akuntansi dan Keuangan, 2013
This study examined the effect of audit quality on real transaction earnings management in the form of strategic revenue recognition. Audit quality is measured by audit tenure with medium period and industry specialization of audit firms.
Reisha Pujilestari, Antonius Herusetya
doaj  

Audit services, non-audit services, and audit firm tenure: Three perspectives on audit quality

open access: yes, 2013
The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order ...
openaire   +1 more source

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