Results 71 to 80 of about 54,234 (299)

Analisis Determinan Financial Reporting Timelines di Indonesia pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia

Kompartemen: Jurnal Ilmiah Akuntansi
Penelitian 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, Annuru Aurelia Hendriana   +1 more
doaj   +1 more source

PENGARUH TENUR KAP, SPESIALISASI INDUSTRI KAP, UKURAN KAP, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012 - 2014) [PDF]

, 2016
The purpose of this research is examining the influences of audit firm tenure, audit firm industry specialization, audit firm size, and client size on audit quality with audit fee as an intervening variable. Audit fee is proxied through natural logarithm
FUAD, Fuad, PURTANTO, Rizqi Inggil
core  

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2019
The present study aims to evaluate the relationship between audit quality, risk-taking, and value creation. The population under study is the listed companies on the Tehran Stock Exchange. The study covers 1764 company-year from 2005-2016.
Mahmoud Lari Dasht Bayaz, Marziyeh Hassanpour   +1 more
doaj   +1 more source

ANALISIS PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2008-2013) [PDF]

, 2015
This study purposed to explore the empirical evidence regarding the effect of audit tenure, the rotation of the audit, the size of the public accounting firm, and audit committee on audit quality.
CAHYONOWATI, Nur, SULTHON, Muhajir
core  

Unlocking Proenvironmental Behaviour: A Scoping Review of Green Human Resource Management and Organisational Citizenship Behaviour for the Environment Through the Ability–Motivation–Opportunity Lens

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley   +1 more source

THE EFFECT OF AUDIT FIRM SIZE, TENURE, AND COMMITTEE SIZE ON REGULATORY FILING TIMELINESS OF NIGERIA LISTED FIRMS

Gusau Journal of Accounting and Finance
The 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, Samira Mohammed Adimoha, Musa Mohammed Abdulkarim   +2 more
doaj   +2 more sources

Takeover Vulnerability and the Discipline of ESG Overinvestment

Business Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source

EFFECT OF AUDIT COMPLIANCE PARAMETERS ON REGULATORY FILING TIMELINESS OF SOME SELECTED LISTED COMPANIES IN NIGERIA

Gusau Journal of Accounting and Finance
The 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, Samira MohammedAdimoha, Ph.D, Musa Abubakar Abdullahi Faragai, Abdulkarim Musa Mohammed, Ph.D   +3 more
doaj   +1 more source

PENGARUH TENURE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]

, 2016
This study aims to give empirical evidence of the influence of audit tenure and firm size to audit report lag, and the auditor industry specialization moderate the influence of audit tenure to audit report lag.
CAHYANINGTYAS, Dyah Ayu, DARSONO , Darsono   +1 more
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